HR 2671
Tax Fairness for Workers Act
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill would allow workers to deduct union dues and expenses as an above-the-line deduction, meaning it can be subtracted from their gross income before taxes are calculated. It would also allow workers to deduct other unreimbursed expenses incurred while working as an employee as a miscellaneous itemized deduction, subject to certain limitations. The changes are effective starting in 2025.
Key provisions
- Allows workers to deduct union dues and expenses above the line.
- Allows workers to deduct other unreimbursed business expenses.
- The deduction for union dues and expenses is not limited by existing rules.
- The deduction for other business expenses is subject to a 2-percent test.
- The changes take effect beginning in 2025.
Who is affected
- Employees
- Union members
- Taxpayers
Notable changes
- Creates a new above-the-line deduction for union expenses.
- Expands the miscellaneous itemized deduction for employees.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yoursRead the latest version inline or switch to a previous version.
119th CONGRESS — 1st Session
H. R. 2671
IN THE HOUSE OF REPRESENTATIVES
A BILL
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.
This Act may be cited as the Tax Fairness for Workers Act
.
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..
2025.—Notwithstanding subsection (a),and inserting “2025.—
Notwithstanding subsection (a), except as provided in paragraph (2),
by adding at the end the following:
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.
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.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.