Tax Fairness for Workers Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2671 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2671

 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.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             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. Sanchez, 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.
Barragan, 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. Velazquez, 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. Garcia of Illinois) introduced the following bill; which was
              referred to the Committee on Ways and Means

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                                 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.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    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.
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