A business can get tax breaks on equipment several different ways, either through the cost of upgrading equipment, writing off depreciation of equipment and vehicles, etc. Teachers were required to itemize and document every single item (and in some cases provide justification for the educational use). I have a friend who established an L.L.C., then bought a Corvette as his "business vehicle" and writes off the depreciation every year. Think a teacher could get away with that?
A business can get tax breaks on equipment several different ways, either
A BUSINESS can write off many items.
The question was about the EMPLOYEE- specifically a mechanic who provides his own tools.