Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2671 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2671
5	5	To amend the Internal Revenue Code of 1986 to allow workers an above-
6	6	the-line deduction for union dues and expenses and to allow a miscella-
7	7	neous itemized deduction for workers for all unreimbursed expenses in-
8	8	curred in the trade or business of being an employee.
9	9	IN THE HOUSE OF REPRESENTATIVES
10	10	APRIL7, 2025
11	11	Mr. B
12	12	OYLEof Pennsylvania (for himself, Mr. NORCROSS, Mrs. RAMIREZ, Mr.
13	13	G
14	14	OLDMANof New York, Mr. LATIMER, Mr. GREENof Texas, Ms. SCHA-
15	15	KOWSKY, Ms. WASSERMANSCHULTZ, Mr. MOULTON, Ms. BROWNLEY,
16	16	Ms. P
17	17	ETTERSEN, Mr. BISHOP, Mr. MCGARVEY, Mr. PETERS, Mrs.
18	18	M
19	19	CBATH, Mr. MULLIN, Ms. KELLYof Illinois, Ms. SHERRILL, Mr. DAVIS
20	20	of North Carolina, Mrs. M
21	21	CIVER, Mr. CLEAVER, Ms. DEANof Pennsyl-
22	22	vania, Ms. S
23	23	A´NCHEZ, Mr. LARSENof Washington, Mr. SHERMAN, Mr.
24	24	K
25	25	ENNEDYof New York, Mr. GARCIAof California, Mr. KHANNA, Mr.
26	26	K
27	27	EATING, Mr. CASAR, Ms. JAYAPAL, Ms. TLAIB, Mr. OLSZEWSKI, Mr.
28	28	K
29	29	RISHNAMOORTHI, Ms. TITUS, Ms. MCCOLLUM, Mr. CARTERof Lou-
30	30	isiana, Mr. C
31	31	ASTROof Texas, Mr. JOHNSONof Georgia, Mr. DELUZIO,
32	32	Ms. M
33	33	ORRISON, Mr. DAVISof Illinois, Mr. MRVAN, Ms. HOYLEof Or-
34	34	egon, Mr. S
35	35	UBRAMANYAM, Mr. HORSFORD, Mrs. TRAHAN, Ms. MCBRIDE,
36	36	Ms. S
37	37	TANSBURY, Mr. NEGUSE, Ms. WATERS, Ms. SCHRIER, Mr. FOSTER,
38	38	Mr. M
39	39	CGOVERN, Ms. LEEof Pennsylvania, Ms. SCANLON, Mr. CON-
40	40	NOLLY, Mr. LYNCH, Mr. BEYER, Ms. DELBENE, Mr. IVEY, Ms. OMAR,
41	41	Mr. T
42	42	HANEDAR, Ms. PRESSLEY, Mr. SWALWELL, Ms. SCHOLTEN, Mr.
43	43	G
44	44	OMEZ, Ms. NORTON, Mr. SCHNEIDER, Ms. BALINT, Ms. BARRAGA´N,
45	45	Mr. T
46	46	ONKO, Mr. RYAN, Ms. BROWN, Mr. BACON, Mr. MENENDEZ, Mr.
47	47	C
48	48	ASTEN, Mr. DOGGETT, Mr. STANTON, Mr. SMITHof Washington, Mr.
49	49	V
50	50	ARGAS, Mr. COSTA, Mr. RILEYof New York, Mr. COHEN, Mr. FROST,
51	51	Ms. W
52	52	ILLIAMSof Georgia, Mr. TORRESof New York, Ms. OCASIO-COR-
53	53	TEZ, Mrs. BEATTY, Mrs. CHERFILUS-MCCORMICK, Mr. CARBAJAL, Ms.
54	54	M
55	55	ATSUI, Mrs. SYKES, Mr. POCAN, Mrs. TORRESof California, Mr. MAG-
56	56	AZINER, Ms. DAVIDSof Kansas, Mr. GARAMENDI, Ms. LOISFRANKELof
57	57	Florida, Ms. P
58	58	EREZ, Ms. ANSARI, Mr. EVANSof Pennsylvania, Ms. STE-
59	59	VENS, Mr. MANNION, Ms. SALINAS, Mr. CUELLAR, Mr. DESAULNIER,
60	60	Ms. B
61	61	ONAMICI, Mr. SUOZZI, Mr. PALLONE, Mr. CASE, Mrs. DINGELL,
62	62	Mr. M
63	63	ORELLE, Mr. MEEKS, Ms. CRAIG, Ms. DEGETTE, Mr. AGUILAR,
64	64	Ms. B
65	65	YNUM, Mr. QUIGLEY, Mr. CONAWAY, Ms. MENG, Ms. TOKUDA, Ms.
66	66	P
67	67	LASKETT, Mr. FIGURES, Ms. DELAURO, Mr. DAVIDSCOTTof Georgia,
68	68	VerDate Sep 11 2014 01:39 Apr 15, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6652 E:\BILLS\H2671.IH H2671
69	69	ssavage on LAPJG3WLY3PROD with BILLS 2
70	70	•HR 2671 IH
71	71	Mr. TAKANO, Mr. FITZPATRICK, Ms. CHU, Ms. STRICKLAND, Mr.
72	72	L
73	73	ANDSMAN, Mr. SORENSEN, Mr. LALOTA, Ms. ROSS, Ms. VELA´ZQUEZ,
74	74	Ms. S
75	75	EWELL, Ms. CASTORof Florida, Mr. BELL, Mr. MOSKOWITZ, Ms.
76	76	G
77	77	ARCIAof Texas, Ms. WILSONof Florida, Ms. BUDZINSKI, Ms. MCDON-
78	78	ALDRIVET, Mrs. HAYES, Mr. PANETTA, Ms. DEXTER, Ms. LEGER
79	79	F
80	80	ERNANDEZ, Mr. CROW, Ms. RANDALL, Ms. GOODLANDER, and Mr.
81	81	G
82	82	ARCI´Aof Illinois) introduced the following bill; which was referred to the
83	83	Committee on Ways and Means
84	84	A BILL
85	85	To amend the Internal Revenue Code of 1986 to allow work-
86	86	ers an above-the-line deduction for union dues and ex-
87	87	penses and to allow a miscellaneous itemized deduction
88	88	for workers for all unreimbursed expenses incurred in
89	89	the trade or business of being an employee.
90	90	Be it enacted by the Senate and House of Representa-1
91	91	tives of the United States of America in Congress assembled, 2
92	92	SECTION 1. SHORT TITLE. 3
93	93	This Act may be cited as the ‘‘Tax Fairness for 4
94	94	Workers Act’’. 5
95	95	SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EX-6
96	96	PENSES OF THE TRADE OR BUSINESS OF 7
97	97	BEING AN EMPLOYEE. 8
98	98	(a) A
99	99	BOVE-THE-LINEDEDUCTION FORUNIONDUES 9
100	100	ANDEXPENSES.—Section 62(a)(1) of the Internal Rev-10
101	101	enue Code of 1986 is amended by adding at the end the 11
102	102	following new sentence: ‘‘The limitation under the pre-12
103	103	ceding sentence shall not apply to deductions which are 13
104	104	attributable to a trade or business consisting of the per-14
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106	106	ssavage on LAPJG3WLY3PROD with BILLS 3
107	107	•HR 2671 IH
108	108	formance of services by the taxpayer as an employee if 1
109	109	such deductions are for union dues and expenses.’’. 2
110	110	(b) A
111	111	LLOWANCE OFMISCELLANEOUSITEMIZEDDE-3
112	112	DUCTION FOR OTHEREXPENSES OF THE TRADE OR 4
113	113	B
114	114	USINESS OFBEING ANEMPLOYEE.—Section 67(g) of 5
115	115	the Internal Revenue Code of 1986 is amended— 6
116	116	(1) by striking ‘‘2025.—Notwithstanding sub-7
117	117	section (a),’’ and inserting ‘‘2025.— 8
118	118	‘‘(1) I
119	119	N GENERAL.—Notwithstanding subsection 9
120	120	(a), except as provided in paragraph (2),’’; and 10
121	121	(2) by adding at the end the following: 11
122	122	‘‘(2) E
123	123	XCEPTION FOR EXPENSES OF THE 12
124	124	TRADE OR BUSINESS OF BEING AN EMPLOYEE .— 13
125	125	‘‘(A) I
126	126	N GENERAL.—Paragraph (1) shall 14
127	127	not apply to miscellaneous itemized deductions 15
128	128	for any taxable year which are itemized deduc-16
129	129	tions attributable to a trade or business carried 17
130	130	on by the taxpayer which consists of the per-18
131	131	formance of services by the taxpayer as an em-19
132	132	ployee. 20
133	133	‘‘(B) A
134	134	PPLICATION OF 2-PERCENT TEST.— 21
135	135	In applying subsection (a) for any taxable year 22
136	136	to which this paragraph applies, only the 23
137	137	itemized deductions described in subparagraph 24
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140	140	•HR 2671 IH
141	141	(A) shall be taken into account as miscellaneous 1
142	142	itemized deductions.’’. 2
143	143	(c) E
144	144	FFECTIVEDATE.—The amendments made by 3
145	145	this section shall apply to taxable years beginning after 4
146	146	December 31, 2024. 5
147	147	Æ
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149	149	ssavage on LAPJG3WLY3PROD with BILLS