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.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the Tax Fairness for Workers Act and requires allowance of deduction for certain expenses of the trade or business of being an employee Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence. It relies on tax rate changes, definition changes, tax deductions, and compliance mandates. The main policy areas are Business and Finance.
Who Benefits and How
Businesses and employers affected by the bill could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Creates short title This Act may be cited as the Tax Fairness for Workers Act.
- Requires allowance of deduction for certain expenses of the trade or business of being an employee Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title This Act may be cited as the Tax Fairness for Workers Act and requires allowance of deduction for certain expenses of the trade or business of being an employee Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence.
Key Policy Areas
Business, Finance
Primary Purpose
The bill creates short title This Act may be cited as the Tax Fairness for Workers Act and requires allowance of deduction for certain expenses of the trade or business of being an employee Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence.
Policy Domains
Whole bill
Identified Gains
- Businesses and employers affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
IntroducedMr. Casey (for himself, Mr. Schumer, Mrs. Murray, Mr. Brown, …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
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