I
119THCONGRESS
1
STSESSION 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 miscella-
neous itemized deduction for workers for all unreimbursed expenses in-
curred in the trade or business of being an employee.
IN THE HOUSE OF REPRESENTATIVES
APRIL7, 2025
Mr. B
OYLEof Pennsylvania (for himself, Mr. NORCROSS, Mrs. RAMIREZ, Mr.
G
OLDMANof New York, Mr. LATIMER, Mr. GREENof Texas, Ms. SCHA-
KOWSKY, Ms. WASSERMANSCHULTZ, Mr. MOULTON, Ms. BROWNLEY,
Ms. P
ETTERSEN, Mr. BISHOP, Mr. MCGARVEY, Mr. PETERS, Mrs.
M
CBATH, Mr. MULLIN, Ms. KELLYof Illinois, Ms. SHERRILL, Mr. DAVIS
of North Carolina, Mrs. M
CIVER, Mr. CLEAVER, Ms. DEANof Pennsyl-
vania, Ms. S
A´NCHEZ, Mr. LARSENof Washington, Mr. SHERMAN, Mr.
K
ENNEDYof New York, Mr. GARCIAof California, Mr. KHANNA, Mr.
K
EATING, Mr. CASAR, Ms. JAYAPAL, Ms. TLAIB, Mr. OLSZEWSKI, Mr.
K
RISHNAMOORTHI, Ms. TITUS, Ms. MCCOLLUM, Mr. CARTERof Lou-
isiana, Mr. C
ASTROof Texas, Mr. JOHNSONof Georgia, Mr. DELUZIO,
Ms. M
ORRISON, Mr. DAVISof Illinois, Mr. MRVAN, Ms. HOYLEof Or-
egon, Mr. S
UBRAMANYAM, Mr. HORSFORD, Mrs. TRAHAN, Ms. MCBRIDE,
Ms. S
TANSBURY, Mr. NEGUSE, Ms. WATERS, Ms. SCHRIER, Mr. FOSTER,
Mr. M
CGOVERN, Ms. LEEof Pennsylvania, Ms. SCANLON, Mr. CON-
NOLLY, Mr. LYNCH, Mr. BEYER, Ms. DELBENE, Mr. IVEY, Ms. OMAR,
Mr. T
HANEDAR, Ms. PRESSLEY, Mr. SWALWELL, Ms. SCHOLTEN, Mr.
G
OMEZ, Ms. NORTON, Mr. SCHNEIDER, Ms. BALINT, Ms. BARRAGA´N,
Mr. T
ONKO, Mr. RYAN, Ms. BROWN, Mr. BACON, Mr. MENENDEZ, Mr.
C
ASTEN, Mr. DOGGETT, Mr. STANTON, Mr. SMITHof Washington, Mr.
V
ARGAS, Mr. COSTA, Mr. RILEYof New York, Mr. COHEN, Mr. FROST,
Ms. W
ILLIAMSof Georgia, Mr. TORRESof New York, Ms. OCASIO-COR-
TEZ, Mrs. BEATTY, Mrs. CHERFILUS-MCCORMICK, Mr. CARBAJAL, Ms.
M
ATSUI, Mrs. SYKES, Mr. POCAN, Mrs. TORRESof California, Mr. MAG-
AZINER, Ms. DAVIDSof Kansas, Mr. GARAMENDI, Ms. LOISFRANKELof
Florida, Ms. P
EREZ, Ms. ANSARI, Mr. EVANSof Pennsylvania, Ms. STE-
VENS, Mr. MANNION, Ms. SALINAS, Mr. CUELLAR, Mr. DESAULNIER,
Ms. B
ONAMICI, Mr. SUOZZI, Mr. PALLONE, Mr. CASE, Mrs. DINGELL,
Mr. M
ORELLE, Mr. MEEKS, Ms. CRAIG, Ms. DEGETTE, Mr. AGUILAR,
Ms. B
YNUM, Mr. QUIGLEY, Mr. CONAWAY, Ms. MENG, Ms. TOKUDA, Ms.
P
LASKETT, Mr. FIGURES, Ms. DELAURO, Mr. DAVIDSCOTTof Georgia,
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•HR 2671 IH
Mr. TAKANO, Mr. FITZPATRICK, Ms. CHU, Ms. STRICKLAND, Mr.
L
ANDSMAN, Mr. SORENSEN, Mr. LALOTA, Ms. ROSS, Ms. VELA´ZQUEZ,
Ms. S
EWELL, Ms. CASTORof Florida, Mr. BELL, Mr. MOSKOWITZ, Ms.
G
ARCIAof Texas, Ms. WILSONof Florida, Ms. BUDZINSKI, Ms. MCDON-
ALDRIVET, Mrs. HAYES, Mr. PANETTA, Ms. DEXTER, Ms. LEGER
F
ERNANDEZ, Mr. CROW, Ms. RANDALL, Ms. GOODLANDER, and Mr.
G
ARCI´Aof Illinois) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow work-
ers an above-the-line deduction for union dues and ex-
penses 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Tax Fairness for 4
Workers Act’’. 5
SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EX-6
PENSES OF THE TRADE OR BUSINESS OF 7
BEING AN EMPLOYEE. 8
(a) A
BOVE-THE-LINEDEDUCTION FORUNIONDUES 9
ANDEXPENSES.—Section 62(a)(1) of the Internal Rev-10
enue Code of 1986 is amended by adding at the end the 11
following new sentence: ‘‘The limitation under the pre-12
ceding sentence shall not apply to deductions which are 13
attributable to a trade or business consisting of the per-14
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•HR 2671 IH
formance of services by the taxpayer as an employee if 1
such deductions are for union dues and expenses.’’. 2
(b) A
LLOWANCE OFMISCELLANEOUSITEMIZEDDE-3
DUCTION FOR OTHEREXPENSES OF THE TRADE OR 4
B
USINESS OFBEING ANEMPLOYEE.—Section 67(g) of 5
the Internal Revenue Code of 1986 is amended— 6
(1) by striking ‘‘2025.—Notwithstanding sub-7
section (a),’’ and inserting ‘‘2025.— 8
‘‘(1) I
N GENERAL.—Notwithstanding subsection 9
(a), except as provided in paragraph (2),’’; and 10
(2) by adding at the end the following: 11
‘‘(2) E
XCEPTION FOR EXPENSES OF THE 12
TRADE OR BUSINESS OF BEING AN EMPLOYEE .— 13
‘‘(A) I
N GENERAL.—Paragraph (1) shall 14
not apply to miscellaneous itemized deductions 15
for any taxable year which are itemized deduc-16
tions attributable to a trade or business carried 17
on by the taxpayer which consists of the per-18
formance of services by the taxpayer as an em-19
ployee. 20
‘‘(B) A
PPLICATION OF 2-PERCENT TEST.— 21
In applying subsection (a) for any taxable year 22
to which this paragraph applies, only the 23
itemized deductions described in subparagraph 24
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(A) shall be taken into account as miscellaneous 1
itemized deductions.’’. 2
(c) E
FFECTIVEDATE.—The amendments made by 3
this section shall apply to taxable years beginning after 4
December 31, 2024. 5
Æ
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