Tax Fairness for Workers Act

The Tax Fairness for Workers Act would amend the Internal Revenue Code to allow workers an above-the-line deduction for union dues and related expenses, and to permit a miscellaneous itemized deduction for all unreimbursed employee business expenses, such as tools, travel, or home office costs, that are directly tied to their job as an employee. These changes would apply to taxable years beginning after December 31, 2024, effectively restoring certain deductions previously eliminated by the Tax Cuts and Jobs Act of 2017. The bill primarily affects individual taxpayers who are employees and incur work-related expenses not reimbursed by their employers, particularly union members and those in professions with significant out-of-pocket job costs. By allowing these deductions both above the line and as miscellaneous itemized deductions (with the 2% AGI floor applying only to employee expenses under the exception), the bill aims to reduce taxable income for qualifying workers.

No official summary is available here. This one was written by AI from the bill’s text.