119-s1286

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1286 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 1286

 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 SENATE OF THE UNITED STATES

 April 3, 2025

 Ms. Smith (for herself, Mr. Lujan, Mr. Merkley, Mr. Murphy, Mr. Van 
 Hollen, Mr. Warnock, Ms. Hirono, Mr. Durbin, Mr. Blumenthal, Ms. 
Klobuchar, Mrs. Shaheen, Mr. Fetterman, Mr. Wyden, Mr. Reed, Ms. Rosen, 
 Ms. Baldwin, Mr. Bennet, Ms. Duckworth, Mr. Gallego, Mrs. Gillibrand, 
Mr. Schatz, Mr. Welch, Ms. Slotkin, Ms. Warren, Mr. Sanders, Mr. King, 
Mr. Kelly, Mr. Markey, Mr. Whitehouse, Mr. Heinrich, Ms. Cantwell, Mr. 
 Padilla, Mrs. Murray, and Mr. Booker) introduced the following bill; 
 which was read twice and referred to the Committee on Finance

_______________________________________________________________________

 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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