119th CONGRESS 1st Session |
To amend the Internal Revenue Code of 1986 to allow workers an above-the-line deduction for union dues and expenses and to allow a miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee.
April 7, 2025
Mr. Boyle of Pennsylvania (for himself, Mr. Norcross, Mrs. Ramirez, Mr. Goldman of New York, Mr. Latimer, Mr. Green of Texas, Ms. Schakowsky, Ms. Wasserman Schultz, Mr. Moulton, Ms. Brownley, Ms. Pettersen, Mr. Bishop, Mr. McGarvey, Mr. Peters, Mrs. McBath, Mr. Mullin, Ms. Kelly of Illinois, Ms. Sherrill, Mr. Davis of North Carolina, Mrs. McIver, Mr. Cleaver, Ms. Dean of Pennsylvania, Ms. Sánchez, Mr. Larsen of Washington, Mr. Sherman, Mr. Kennedy of New York, Mr. Garcia of California, Mr. Khanna, Mr. Keating, Mr. Casar, Ms. Jayapal, Ms. Tlaib, Mr. Olszewski, Mr. Krishnamoorthi, Ms. Titus, Ms. McCollum, Mr. Carter of Louisiana, Mr. Castro of Texas, Mr. Johnson of Georgia, Mr. Deluzio, Ms. Morrison, Mr. Davis of Illinois, Mr. Mrvan, Ms. Hoyle of Oregon, Mr. Subramanyam, Mr. Horsford, Mrs. Trahan, Ms. McBride, Ms. Stansbury, Mr. Neguse, Ms. Waters, Ms. Schrier, Mr. Foster, Mr. McGovern, Ms. Lee of Pennsylvania, Ms. Scanlon, Mr. Connolly, Mr. Lynch, Mr. Beyer, Ms. DelBene, Mr. Ivey, Ms. Omar, Mr. Thanedar, Ms. Pressley, Mr. Swalwell, Ms. Scholten, Mr. Gomez, Ms. Norton, Mr. Schneider, Ms. Balint, Ms. Barragán, Mr. Tonko, Mr. Ryan, Ms. Brown, Mr. Bacon, Mr. Menendez, Mr. Casten, Mr. Doggett, Mr. Stanton, Mr. Smith of Washington, Mr. Vargas, Mr. Costa, Mr. Riley of New York, Mr. Cohen, Mr. Frost, Ms. Williams of Georgia, Mr. Torres of New York, Ms. Ocasio-Cortez, Mrs. Beatty, Mrs. Cherfilus-McCormick, Mr. Carbajal, Ms. Matsui, Mrs. Sykes, Mr. Pocan, Mrs. Torres of California, Mr. Magaziner, Ms. Davids of Kansas, Mr. Garamendi, Ms. Lois Frankel of Florida, Ms. Perez, Ms. Ansari, Mr. Evans of Pennsylvania, Ms. Stevens, Mr. Mannion, Ms. Salinas, Mr. Cuellar, Mr. DeSaulnier, Ms. Bonamici, Mr. Suozzi, Mr. Pallone, Mr. Case, Mrs. Dingell, Mr. Morelle, Mr. Meeks, Ms. Craig, Ms. DeGette, Mr. Aguilar, Ms. Bynum, Mr. Quigley, Mr. Conaway, Ms. Meng, Ms. Tokuda, Ms. Plaskett, Mr. Figures, Ms. DeLauro, Mr. David Scott of Georgia, Mr. Takano, Mr. Fitzpatrick, Ms. Chu, Ms. Strickland, Mr. Landsman, Mr. Sorensen, Mr. LaLota, Ms. Ross, Ms. Velázquez, Ms. Sewell, Ms. Castor of Florida, Mr. Bell, Mr. Moskowitz, Ms. Garcia of Texas, Ms. Wilson of Florida, Ms. Budzinski, Ms. McDonald Rivet, Mrs. Hayes, Mr. Panetta, Ms. Dexter, Ms. Leger Fernandez, Mr. Crow, Ms. Randall, Ms. Goodlander, and Mr. García of Illinois) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to allow workers an above-the-line deduction for union dues and expenses and to allow a miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
This Act may be cited as the “Tax Fairness for Workers Act”.
SEC. 2. Allowance of deduction for certain expenses of the trade or business of being an employee.
(a) Above-the-Line deduction for union dues and expenses.—Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: “The limitation under the preceding sentence shall not apply to deductions which are attributable to a trade or business consisting of the performance of services by the taxpayer as an employee if such deductions are for union dues and expenses.”.
(b) Allowance of miscellaneous itemized deduction for other expenses of the trade or business of being an employee.—Section 67(g) of the Internal Revenue Code of 1986 is amended—
(1) by striking “2025.—Notwithstanding subsection (a),” and inserting “2025.—
“(1) IN GENERAL.—Notwithstanding subsection (a), except as provided in paragraph (2),”; and
(2) by adding at the end the following:
“(2) EXCEPTION FOR EXPENSES OF THE TRADE OR BUSINESS OF BEING AN EMPLOYEE.—
“(A) IN GENERAL.—Paragraph (1) shall not apply to miscellaneous itemized deductions for any taxable year which are itemized deductions attributable to a trade or business carried on by the taxpayer which consists of the performance of services by the taxpayer as an employee.
“(B) APPLICATION OF 2-PERCENT TEST.—In applying subsection (a) for any taxable year to which this paragraph applies, only the itemized deductions described in subparagraph (A) shall be taken into account as miscellaneous itemized deductions.”.
(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2024.