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HR 2671
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Tax Fairness for Workers Act

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.

Introduced Apr 7, 2025

Latest action (Apr 7, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

This bill amends the Internal Revenue Code to allow workers tax deductions for union dues and certain work-related expenses. The bill allows workers to claim an "above-the-line" deduction for union dues and union expenses, which means they can deduct these amounts directly from their gross income regardless of whether they itemize deductions. The bill also restores a miscellaneous itemized deduction for unreimbursed employee business expenses, such as tools, uniforms, professional licenses, and other work-related costs incurred by workers in their employment. These employee expense deductions are exempt from the 2-percent floor that normally limits miscellaneous itemized deductions. The changes are effective for taxable years beginning after December 31, 2024.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
175 cosponsors

Money behind the sponsor

Top reported contributors to Brendan F. Boyle’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • ROCKET COMPANIES $9,900
  • THE DASCHLE GROUP $9,300
  • MASSMUTUAL $8,000
  • CORNERSTONE GOVERNMENT AFFAIRS $7,300
  • GOLDMAN SACHS $6,850

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Brendan F. Boyle → · Outside spending →

Actions (2)
  1. Apr 7, 2025 Referred to the House Committee on Ways and Means. · house
  2. Apr 7, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • S 1286 — Tax Fairness for Workers Act · Introduced Apr 3, 2025 · Cong. 119 92%
  • HR 1091 — Carried Interest Fairness Act of 2025 · Introduced Feb 6, 2025 · Cong. 119 74%
  • HR 808 — Fairness for the Trades Act · Introduced Jan 28, 2025 · Cong. 119 74%
  • HR 2814 — Transportation Freedom Act · Introduced Apr 10, 2025 · Cong. 119 72%
  • HR 1306 — Tax Fairness for Survivors Act · Introduced Feb 13, 2025 · Cong. 119 72%
  • HR 561 — Overtime Pay Tax Relief Act of 2025 · Introduced Jan 20, 2025 · Cong. 119 71%

Text versions (1)
  • Introduced in House · Apr 7, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

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

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. <all>

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