Hoes do not check the #leaves block tag to see if the block it is mining has the hoe as its correct tool. This is inconsistent with shears, which do check the block tag.

Shears check for

BlockTags.LEAVES

While hoes check for

Blocks.JUNGLE_LEAVES, Blocks.OAK_LEAVES, Blocks.SPRUCE_LEAVES, Blocks.DARK_OAK_LEAVES, Blocks.ACACIA_LEAVES, Blocks.BIRCH_LEAVES