S. 1286
Introduced in Senate · April 16, 2025April 3, 2025
Ms. Smith (for herself, Mr. Luján, 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”.