H.R. 2671House119th Congress (2025-2027)In Committee

Tax Fairness for Workers Act

Introduced April 7, 2025

AI-Generated Summary

Updated November 24, 2025 at 1:22 AM UTC

The Tax Fairness for Workers Act changes the federal tax code so that workers can deduct union dues directly from their income and can also claim a miscellaneous itemized deduction for any unreimbursed costs they incur while working as an employee. These deductions lower taxable income and are intended to make the tax system fairer for wage earners. The new rules take effect for tax years starting in 2025.

Key Provisions

  • Allows workers to deduct union dues and related expenses as an above‑the‑line deduction, meaning the deduction is taken before calculating adjusted gross income.
  • Restores a miscellaneous itemized deduction for employees, letting them deduct unreimbursed expenses they incur while performing their job (such as tools, travel, or supplies).
  • Specifies that the new employee expense deduction is subject only to the 2‑percent of AGI floor that applies to miscellaneous itemized deductions.
  • The changes apply to taxable years beginning after December 31, 2024.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

April 7, 2025

View full timeline
HouseIntro Referral

Introduced in House

April 7, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

April 7, 2025

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in HouseIssued April 7, 2025

I

119th CONGRESS

1st Session

H. R. 2671

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. Sánchez, 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. Barragán, 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. Velázquez, 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. García 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.

1.

Short title

This Act may be cited as the Tax Fairness for Workers Act.

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.