Tax Fairness for Workers Act
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
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.
Bill text
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Sponsors
Official sponsors from legislative records.
177 on record
Primary sponsor
Cosponsors
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