Tax Fairness for Workers Act
Sponsored By: Representative Boyle, Brendan F. [D-PA-2]
Introduced
Summary
Expands tax deductions for employee work costs. It would let union dues be deducted above the line and allow unreimbursed employee expenses to be claimed as miscellaneous itemized deductions without the usual 2% floor.
Show full summary
- Employees: Workers who pay out-of-pocket for work expenses could deduct those costs as miscellaneous itemized deductions without the 2% floor, increasing the portion of expenses that reduce taxable income.
- Union members: Union dues and related expenses would be an above-the-line deduction, meaning they are deductible when computing adjusted gross income.
- Timing: The changes apply to tax years beginning after December 31, 2024.
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Tax break for union dues and work costs
If enacted, employees could deduct union dues and union expenses above the line. That would lower your adjusted gross income. You could also itemize unreimbursed work expenses without the 2% floor. For those years, only employee work expenses would count when applying the miscellaneous itemized deduction limit. These changes would apply to tax years starting after December 31, 2024.
Sponsors & CoSponsors
Sponsor
Boyle, Brendan F. [D-PA-2]
PA • D
Cosponsors
Rep. Norcross, Donald [D-NJ-1]
NJ • D
Sponsored 4/7/2025
Rep. Ramirez, Delia C. [D-IL-3]
IL • D
Sponsored 4/7/2025
Rep. Goldman, Daniel S. [D-NY-10]
NY • D
Sponsored 4/7/2025
Rep. Latimer, George [D-NY-16]
NY • D
Sponsored 4/7/2025
Rep. Green, Al [D-TX-9]
TX • D
Sponsored 4/7/2025
Rep. Schakowsky, Janice D. [D-IL-9]
IL • D
Sponsored 4/7/2025
Rep. Wasserman Schultz, Debbie [D-FL-25]
FL • D
Sponsored 4/7/2025
Rep. Moulton, Seth [D-MA-6]
MA • D
Sponsored 4/7/2025
Rep. Brownley, Julia [D-CA-26]
CA • D
Sponsored 4/7/2025
Rep. Pettersen, Brittany [D-CO-7]
CO • D
Sponsored 4/7/2025
Rep. Bishop, Sanford D. [D-GA-2]
GA • D
Sponsored 4/7/2025
Rep. McGarvey, Morgan [D-KY-3]
KY • D
Sponsored 4/7/2025
Rep. Peters, Scott H. [D-CA-50]
CA • D
Sponsored 4/7/2025
Rep. McBath, Lucy [D-GA-6]
GA • D
Sponsored 4/7/2025
Rep. Mullin, Kevin [D-CA-15]
CA • D
Sponsored 4/7/2025
Rep. Kelly, Robin L. [D-IL-2]
IL • D
Sponsored 4/7/2025
Rep. Sherrill, Mikie [D-NJ-11]
NJ • D
Sponsored 4/7/2025
Rep. Davis, Donald G. [D-NC-1]
NC • D
Sponsored 4/7/2025
Rep. McIver, LaMonica [D-NJ-10]
NJ • D
Sponsored 4/7/2025
Rep. Cleaver, Emanuel [D-MO-5]
MO • D
Sponsored 4/7/2025
Rep. Dean, Madeleine [D-PA-4]
PA • D
Sponsored 4/7/2025
Rep. Sánchez, Linda T. [D-CA-38]
CA • D
Sponsored 4/7/2025
Rep. Larsen, Rick [D-WA-2]
WA • D
Sponsored 4/7/2025
Rep. Sherman, Brad [D-CA-32]
CA • D
Sponsored 4/7/2025
Rep. Kennedy, Timothy M. [D-NY-26]
NY • D
Sponsored 4/7/2025
Rep. Garcia, Robert [D-CA-42]
CA • D
Sponsored 4/7/2025
Rep. Khanna, Ro [D-CA-17]
CA • D
Sponsored 4/7/2025
Rep. Keating, William R. [D-MA-9]
MA • D
Sponsored 4/7/2025
Rep. Casar, Greg [D-TX-35]
TX • D
Sponsored 4/7/2025
Rep. Jayapal, Pramila [D-WA-7]
WA • D
Sponsored 4/7/2025
Rep. Tlaib, Rashida [D-MI-12]
MI • D
Sponsored 4/7/2025
Rep. Olszewski, Johnny [D-MD-2]
MD • D
Sponsored 4/7/2025
Rep. Krishnamoorthi, Raja [D-IL-8]
IL • D
Sponsored 4/7/2025
Rep. Titus, Dina [D-NV-1]
NV • D
Sponsored 4/7/2025
Rep. McCollum, Betty [D-MN-4]
MN • D
Sponsored 4/7/2025
Rep. Carter, Troy A. [D-LA-2]
LA • D
Sponsored 4/7/2025
Rep. Castro, Joaquin [D-TX-20]
TX • D
Sponsored 4/7/2025
Rep. Johnson, Henry C. "Hank" [D-GA-4]
GA • D
Sponsored 4/7/2025
Rep. Deluzio, Christopher R. [D-PA-17]
PA • D
Sponsored 4/7/2025
Rep. Morrison, Kelly [D-MN-3]
MN • D
Sponsored 4/7/2025
Rep. Davis, Danny K. [D-IL-7]
IL • D
Sponsored 4/7/2025
Rep. Mrvan, Frank J. [D-IN-1]
IN • D
Sponsored 4/7/2025
Rep. Hoyle, Val T. [D-OR-4]
OR • D
Sponsored 4/7/2025
Rep. Subramanyam, Suhas [D-VA-10]
VA • D
Sponsored 4/7/2025
Rep. Horsford, Steven [D-NV-4]
NV • D
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Rep. Trahan, Lori [D-MA-3]
MA • D
Sponsored 4/7/2025
Rep. McBride, Sarah [D-DE-At Large]
DE • D
Sponsored 4/7/2025
Rep. Stansbury, Melanie A. [D-NM-1]
NM • D
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Rep. Neguse, Joe [D-CO-2]
CO • D
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Rep. Waters, Maxine [D-CA-43]
CA • D
Sponsored 4/7/2025
Rep. Schrier, Kim [D-WA-8]
WA • D
Sponsored 4/7/2025
Rep. Foster, Bill [D-IL-11]
IL • D
Sponsored 4/7/2025
Rep. McGovern, James P. [D-MA-2]
MA • D
Sponsored 4/7/2025
Rep. Lee, Summer L. [D-PA-12]
PA • D
Sponsored 4/7/2025
Rep. Scanlon, Mary Gay [D-PA-5]
PA • D
Sponsored 4/7/2025
Rep. Connolly, Gerald E. [D-VA-11]
VA • D
Sponsored 4/7/2025
Rep. Lynch, Stephen F. [D-MA-8]
MA • D
Sponsored 4/7/2025
Rep. Beyer, Donald S. [D-VA-8]
VA • D
Sponsored 4/7/2025
Rep. DelBene, Suzan K. [D-WA-1]
WA • D
Sponsored 4/7/2025
Rep. Ivey, Glenn [D-MD-4]
MD • D
Sponsored 4/7/2025
Rep. Omar, Ilhan [D-MN-5]
MN • D
Sponsored 4/7/2025
Rep. Thanedar, Shri [D-MI-13]
MI • D
Sponsored 4/7/2025
Rep. Pressley, Ayanna [D-MA-7]
MA • D
Sponsored 4/7/2025
Rep. Swalwell, Eric [D-CA-14]
CA • D
Sponsored 4/7/2025
Rep. Scholten, Hillary J. [D-MI-3]
MI • D
Sponsored 4/7/2025
Rep. Gomez, Jimmy [D-CA-34]
CA • D
Sponsored 4/7/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 4/7/2025
Rep. Schneider, Bradley Scott [D-IL-10]
IL • D
Sponsored 4/7/2025
Rep. Balint, Becca [D-VT-At Large]
VT • D
Sponsored 4/7/2025
Rep. Barragán, Nanette Diaz [D-CA-44]
CA • D
Sponsored 4/7/2025
Rep. Tonko, Paul [D-NY-20]
NY • D
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Rep. Ryan, Patrick [D-NY-18]
NY • D
Sponsored 4/7/2025
Rep. Brown, Shontel M. [D-OH-11]
OH • D
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Rep. Bacon, Don [R-NE-2]
NE • R
Sponsored 4/7/2025
Rep. Menendez, Robert [D-NJ-8]
NJ • D
Sponsored 4/7/2025
Rep. Casten, Sean [D-IL-6]
IL • D
Sponsored 4/7/2025
Rep. Doggett, Lloyd [D-TX-37]
TX • D
Sponsored 4/7/2025
Rep. Stanton, Greg [D-AZ-4]
AZ • D
Sponsored 4/7/2025
Rep. Smith, Adam [D-WA-9]
WA • D
Sponsored 4/7/2025
Rep. Vargas, Juan [D-CA-52]
CA • D
Sponsored 4/7/2025
Rep. Costa, Jim [D-CA-21]
CA • D
Sponsored 4/7/2025
Rep. Riley, Josh [D-NY-19]
NY • D
Sponsored 4/7/2025
Rep. Cohen, Steve [D-TN-9]
TN • D
Sponsored 4/7/2025
Rep. Frost, Maxwell [D-FL-10]
FL • D
Sponsored 4/7/2025
Rep. Williams, Nikema [D-GA-5]
GA • D
Sponsored 4/7/2025
Rep. Torres, Ritchie [D-NY-15]
NY • D
Sponsored 4/7/2025
Rep. Ocasio-Cortez, Alexandria [D-NY-14]
NY • D
Sponsored 4/7/2025
Rep. Beatty, Joyce [D-OH-3]
OH • D
Sponsored 4/7/2025
Rep. Cherfilus-McCormick, Sheila [D-FL-20]
FL • D
Sponsored 4/7/2025
Rep. Carbajal, Salud O. [D-CA-24]
CA • D
Sponsored 4/7/2025
Rep. Matsui, Doris O. [D-CA-7]
CA • D
Sponsored 4/7/2025
Rep. Sykes, Emilia Strong [D-OH-13]
OH • D
Sponsored 4/7/2025
Rep. Pocan, Mark [D-WI-2]
WI • D
Sponsored 4/7/2025
Rep. Torres, Norma J. [D-CA-35]
CA • D
Sponsored 4/7/2025
Rep. Magaziner, Seth [D-RI-2]
RI • D
Sponsored 4/7/2025
Rep. Davids, Sharice [D-KS-3]
KS • D
Sponsored 4/7/2025
Rep. Garamendi, John [D-CA-8]
CA • D
Sponsored 4/7/2025
Rep. Frankel, Lois [D-FL-22]
FL • D
Sponsored 4/7/2025
Rep. Perez, Marie Gluesenkamp [D-WA-3]
WA • D
Sponsored 4/7/2025
Rep. Ansari, Yassamin [D-AZ-3]
AZ • D
Sponsored 4/7/2025
Rep. Evans, Dwight [D-PA-3]
PA • D
Sponsored 4/7/2025
Rep. Stevens, Haley M. [D-MI-11]
MI • D
Sponsored 4/7/2025
Rep. Mannion, John W. [D-NY-22]
NY • D
Sponsored 4/7/2025
Rep. Salinas, Andrea [D-OR-6]
OR • D
Sponsored 4/7/2025
Rep. Cuellar, Henry [D-TX-28]
TX • D
Sponsored 4/7/2025
Rep. DeSaulnier, Mark [D-CA-10]
CA • D
Sponsored 4/7/2025
Rep. Bonamici, Suzanne [D-OR-1]
OR • D
Sponsored 4/7/2025
Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
Sponsored 4/7/2025
Rep. Pallone, Frank [D-NJ-6]
NJ • D
Sponsored 4/7/2025
Rep. Case, Ed [D-HI-1]
HI • D
Sponsored 4/7/2025
Rep. Dingell, Debbie [D-MI-6]
MI • D
Sponsored 4/7/2025
Rep. Morelle, Joseph D. [D-NY-25]
NY • D
Sponsored 4/7/2025
Rep. Meeks, Gregory W. [D-NY-5]
NY • D
Sponsored 4/7/2025
Rep. Craig, Angie [D-MN-2]
MN • D
Sponsored 4/7/2025
Rep. DeGette, Diana [D-CO-1]
CO • D
Sponsored 4/7/2025
Rep. Aguilar, Pete [D-CA-33]
CA • D
Sponsored 4/7/2025
Rep. Bynum, Janelle S. [D-OR-5]
OR • D
Sponsored 4/7/2025
Rep. Quigley, Mike [D-IL-5]
IL • D
Sponsored 4/7/2025
Rep. Conaway, Herbert C. [D-NJ-3]
NJ • D
Sponsored 4/7/2025
Rep. Meng, Grace [D-NY-6]
NY • D
Sponsored 4/7/2025
Rep. Tokuda, Jill N. [D-HI-2]
HI • D
Sponsored 4/7/2025
Del. Plaskett, Stacey E. [D-VI-At Large]
VI • D
Sponsored 4/7/2025
Rep. Figures, Shomari [D-AL-2]
AL • D
Sponsored 4/7/2025
Rep. DeLauro, Rosa L. [D-CT-3]
CT • D
Sponsored 4/7/2025
Rep. Scott, David [D-GA-13]
GA • D
Sponsored 4/7/2025
Rep. Takano, Mark [D-CA-39]
CA • D
Sponsored 4/7/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
PA • R
Sponsored 4/7/2025
Rep. Chu, Judy [D-CA-28]
CA • D
Sponsored 4/7/2025
Rep. Strickland, Marilyn [D-WA-10]
WA • D
Sponsored 4/7/2025
Rep. Landsman, Greg [D-OH-1]
OH • D
Sponsored 4/7/2025
Rep. Sorensen, Eric [D-IL-17]
IL • D
Sponsored 4/7/2025
Rep. LaLota, Nick [R-NY-1]
NY • R
Sponsored 4/7/2025
Rep. Ross, Deborah K. [D-NC-2]
NC • D
Sponsored 4/7/2025
Rep. Velázquez, Nydia M. [D-NY-7]
NY • D
Sponsored 4/7/2025
Rep. Sewell, Terri A. [D-AL-7]
AL • D
Sponsored 4/7/2025
Rep. Castor, Kathy [D-FL-14]
FL • D
Sponsored 4/7/2025
Rep. Bell, Wesley [D-MO-1]
MO • D
Sponsored 4/7/2025
Rep. Moskowitz, Jared [D-FL-23]
FL • D
Sponsored 4/7/2025
Rep. Garcia, Sylvia R. [D-TX-29]
TX • D
Sponsored 4/7/2025
Rep. Wilson, Frederica S. [D-FL-24]
FL • D
Sponsored 4/7/2025
Rep. Budzinski, Nikki [D-IL-13]
IL • D
Sponsored 4/7/2025
Rep. McDonald Rivet, Kristen [D-MI-8]
MI • D
Sponsored 4/7/2025
Rep. Hayes, Jahana [D-CT-5]
CT • D
Sponsored 4/7/2025
Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 4/7/2025
Rep. Dexter, Maxine [D-OR-3]
OR • D
Sponsored 4/7/2025
Rep. Leger Fernandez, Teresa [D-NM-3]
NM • D
Sponsored 4/7/2025
Rep. Crow, Jason [D-CO-6]
CO • D
Sponsored 4/7/2025
Rep. Randall, Emily [D-WA-6]
WA • D
Sponsored 4/7/2025
Rep. Goodlander, Maggie [D-NH-2]
NH • D
Sponsored 4/7/2025
Rep. García, Jesús G. "Chuy" [D-IL-4]
IL • D
Sponsored 4/7/2025
Rep. Gottheimer, Josh [D-NJ-5]
NJ • D
Sponsored 4/28/2025
Rep. Fletcher, Lizzie [D-TX-7]
TX • D
Sponsored 4/28/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
Sponsored 4/28/2025
Rep. Thompson, Bennie G. [D-MS-2]
MS • D
Sponsored 4/28/2025
Rep. Harder, Josh [D-CA-9]
CA • D
Sponsored 4/28/2025
Rep. Underwood, Lauren [D-IL-14]
IL • D
Sponsored 4/28/2025
Rep. McClain Delaney, April [D-MD-6]
MD • D
Sponsored 4/28/2025
Rep. Pingree, Chellie [D-ME-1]
ME • D
Sponsored 4/28/2025
Rep. Kamlager-Dove, Sydney [D-CA-37]
CA • D
Sponsored 4/28/2025
Rep. Kaptur, Marcy [D-OH-9]
OH • D
Sponsored 4/28/2025
Rep. Houlahan, Chrissy [D-PA-6]
PA • D
Sponsored 7/14/2025
Rep. Soto, Darren [D-FL-9]
FL • D
Sponsored 11/20/2025
Rep. Adams, Alma S. [D-NC-12]
NC • D
Sponsored 11/25/2025
Rep. Jacobs, Sara [D-CA-51]
CA • D
Sponsored 11/25/2025
Rep. Amo, Gabe [D-RI-1]
RI • D
Sponsored 11/25/2025
Rep. Bresnahan, Robert P. [R-PA-8]
PA • R
Sponsored 11/25/2025
Rep. Smith, Christopher H. [R-NJ-4]
NJ • R
Sponsored 11/25/2025
Rep. Crockett, Jasmine [D-TX-30]
TX • D
Sponsored 1/16/2026
Rep. Ruiz, Raul [D-CA-25]
CA • D
Sponsored 2/3/2026
Rep. Elfreth, Sarah [D-MD-3]
MD • D
Sponsored 3/24/2026
Rep. Larson, John B. [D-CT-1]
CT • D
Sponsored 4/9/2026
Rep. Menefee, Christian D. [D-TX-18]
TX • D
Sponsored 4/21/2026
Rep. Grijalva, Adelita S. [D-AZ-7]
AZ • D
Sponsored 5/13/2026
Rep. Foushee, Valerie P. [D-NC-4]
NC • D
Sponsored 6/2/2026
Rep. Carson, André [D-IN-7]
IN • D
Sponsored 6/24/2026
Rep. Escobar, Veronica [D-TX-16]
TX • D
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Roll Call Votes
No roll call votes available for this bill.
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