Tax Fairness for Workers Act

Summary#

This bill, the "Tax Fairness for Workers Act," would change the Internal Revenue Code so that workers can deduct certain job-related costs. It adds an above-the-line deduction for union dues and union-related expenses. It also treats unreimbursed expenses of being an employee as miscellaneous itemized deductions. The bill amends section 62(a)(1) to allow the union dues deduction and section 67(g) to address miscellaneous itemized deductions for employee expenses. The changes apply to taxable years beginning after December 31, 2024. The bill was introduced in the House and referred to the Committee on Ways and Means.

What it means for you#

• If you pay union dues or other union expenses, you could take an above-the-line deduction. That means the deduction can reduce your adjusted gross income.
• If you have unreimbursed expenses from your job (costs your employer did not pay back), those expenses would be treated as miscellaneous itemized deductions.
• The rules in the bill take effect for tax years starting after December 31, 2024.
• The bill is currently in progress and was referred to the House Committee on Ways and Means.

Expenses#

No publicly available information on estimated budgetary costs, revenue effects, or administrative costs is provided in the bill text or metadata.

Proponents' View#

No publicly available information on proponents' statements, detailed goals, or reported benefits is included in the bill text or provided metadata.

Opponents' View#

No publicly available information on opponents' statements, concerns, or objections is included in the bill text or provided metadata.