Tax Fairness for Workers Act
Sponsored By: Senator Sen. Smith, Tina [D-MN]
Introduced
Summary
Expands tax deductions for employees by making union dues an above-the-line deduction and by allowing certain unreimbursed job expenses to be deducted as itemized expenses. It would change how workers subtract union costs and some out-of-pocket work expenses from taxable income.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax break for union dues, workers
If enacted, you would be able to deduct union dues and related job expenses above the line for tax years beginning after December 31, 2024. This above-the-line deduction would lower your adjusted gross income even if you do not itemize. If enacted, unreimbursed employee job expenses would also count as itemized deductions starting in 2025, but only amounts over 2% of your adjusted gross income would be deductible. These rules would apply only to expenses attributable to performing services as an employee.
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Sponsors & CoSponsors
Sponsor
Sen. Smith, Tina [D-MN]
MN • D
Cosponsors
Sen. Luján, Ben Ray [D-NM]
NM • D
Sponsored 4/3/2025
Sen. Merkley, Jeff [D-OR]
OR • D
Sponsored 4/3/2025
Sen. Murphy, Christopher [D-CT]
CT • D
Sponsored 4/3/2025
Chris Van Hollen
MD • D
Sponsored 4/3/2025
Raphael Warnock
GA • D
Sponsored 4/3/2025
Sen. Hirono, Mazie K. [D-HI]
HI • D
Sponsored 4/3/2025
Sen. Durbin, Richard J. [D-IL]
IL • D
Sponsored 4/3/2025
Richard Blumenthal
CT • D
Sponsored 4/3/2025
Amy Klobuchar
MN • D
Sponsored 4/3/2025
Sen. Shaheen, Jeanne [D-NH]
NH • D
Sponsored 4/3/2025
Sen. Fetterman, John [D-PA]
PA • D
Sponsored 4/3/2025
Sen. Wyden, Ron [D-OR]
OR • D
Sponsored 4/3/2025
Sen. Reed, Jack [D-RI]
RI • D
Sponsored 4/3/2025
Jacky Rosen
NV • D
Sponsored 4/3/2025
Sen. Baldwin, Tammy [D-WI]
WI • D
Sponsored 4/3/2025
Sen. Bennet, Michael F. [D-CO]
CO • D
Sponsored 4/3/2025
Tammy Duckworth
IL • D
Sponsored 4/3/2025
Sen. Gallego, Ruben [D-AZ]
AZ • D
Sponsored 4/3/2025
Kirsten Gillibrand
NY • D
Sponsored 4/3/2025
Sen. Schatz, Brian [D-HI]
HI • D
Sponsored 4/3/2025
Peter Welch
VT • D
Sponsored 4/3/2025
Rep. Slotkin, Elissa [D-MI-7]
MI • D
Sponsored 4/3/2025
Sen. Warren, Elizabeth [D-MA]
MA • D
Sponsored 4/3/2025
Sen. Sanders, Bernard [I-VT]
VT • I
Sponsored 4/3/2025
Angus King
ME • I
Sponsored 4/3/2025
Sen. Kelly, Mark [D-AZ]
AZ • D
Sponsored 4/3/2025
Sen. Markey, Edward J. [D-MA]
MA • D
Sponsored 4/3/2025
Sen. Whitehouse, Sheldon [D-RI]
RI • D
Sponsored 4/3/2025
Sen. Heinrich, Martin [D-NM]
NM • D
Sponsored 4/3/2025
Sen. Cantwell, Maria [D-WA]
WA • D
Sponsored 4/3/2025
Sen. Padilla, Alex [D-CA]
CA • D
Sponsored 4/3/2025
Sen. Murray, Patty [D-WA]
WA • D
Sponsored 4/3/2025
Sen. Booker, Cory A. [D-NJ]
NJ • D
Sponsored 4/3/2025
Gary Peters
MI • D
Sponsored 11/18/2025
Sen. Cortez Masto, Catherine [D-NV]
NV • D
Sponsored 11/19/2025
Roll Call Votes
No roll call votes available for this bill.
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