Can I use an equipment purchase, such as a backhoe, for a job related expense for a Heavy Equipment Operator? It is used an a learning tool for the job. We do not own our own business, but work for a construction company.

[MichaelL1]

This expense must be ordinary and necessary for you to do your job.  It also cannot qualify you for a new position.  

I think you are pushing it.  

"To deduct  workplace  expenses , your total itemized  deductions  must exceed the standard  deduction . You must also meet what's called "the 2% floor." That is, the total of the  expenses  you  deduct  must be greater than 2% of your adjusted gross income, and you can  deduct  only the  expenses  over that amount."