Tax Fairness for Workers Act

Source of recordUS Congress · congress.govLast synced Jul 10, 2026

Chamber

Senate

Progress

Where this bill stands in the legislative process.

Introduced
Passed Senate
Passed House
To President
Became Law

Overview

This bill, the Tax Fairness for Workers Act, aims to provide tax relief to employees by allowing them to deduct union dues and expenses above the line on their tax returns and to itemize certain unreimbursed work expenses as miscellaneous deductions. It specifically addresses deductions related to the trade or business of being an employee, expanding existing tax provisions to benefit workers. The changes are effective starting in 2025.

Key provisions

Allows workers to deduct union dues and expenses above the line.
Allows workers to itemize certain unreimbursed expenses incurred in their employment as a miscellaneous deduction.
The deduction for union dues and expenses is not limited by existing rules.
The deduction for other work expenses is specifically for those engaged in a trade or business as an employee.
The deduction for other work expenses is subject to a 2-percent test.

Who is affected

Employees
Union members
Workers

Notable changes

Expands the definition of deductible expenses for employees.
Creates a new above-the-line deduction for union dues and expenses.
Modifies the miscellaneous itemized deduction rules to specifically exclude expenses of employees.