119-hr-2671119th CongressWALLET

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

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  • Rep. Green, Al [D-TX-9]

    TX • D

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  • Rep. Schakowsky, Janice D. [D-IL-9]

    IL • D

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  • Rep. Wasserman Schultz, Debbie [D-FL-25]

    FL • D

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  • Rep. Moulton, Seth [D-MA-6]

    MA • D

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  • Rep. Brownley, Julia [D-CA-26]

    CA • D

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  • Rep. Pettersen, Brittany [D-CO-7]

    CO • D

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  • Rep. Bishop, Sanford D. [D-GA-2]

    GA • D

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  • Rep. McGarvey, Morgan [D-KY-3]

    KY • D

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  • Rep. Peters, Scott H. [D-CA-50]

    CA • D

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  • Rep. McBath, Lucy [D-GA-6]

    GA • D

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  • Rep. Mullin, Kevin [D-CA-15]

    CA • D

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  • Rep. Kelly, Robin L. [D-IL-2]

    IL • D

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  • Rep. Sherrill, Mikie [D-NJ-11]

    NJ • D

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  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

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  • Rep. McIver, LaMonica [D-NJ-10]

    NJ • D

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  • Rep. Cleaver, Emanuel [D-MO-5]

    MO • D

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  • Rep. Dean, Madeleine [D-PA-4]

    PA • D

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  • Rep. Sánchez, Linda T. [D-CA-38]

    CA • D

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  • Rep. Larsen, Rick [D-WA-2]

    WA • D

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  • Rep. Sherman, Brad [D-CA-32]

    CA • D

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  • Rep. Kennedy, Timothy M. [D-NY-26]

    NY • D

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  • Rep. Garcia, Robert [D-CA-42]

    CA • D

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  • Rep. Khanna, Ro [D-CA-17]

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  • Rep. Keating, William R. [D-MA-9]

    MA • D

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  • Rep. Casar, Greg [D-TX-35]

    TX • D

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  • Rep. Jayapal, Pramila [D-WA-7]

    WA • D

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  • Rep. Tlaib, Rashida [D-MI-12]

    MI • D

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    MD • D

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  • Rep. Krishnamoorthi, Raja [D-IL-8]

    IL • D

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    NV • D

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    LA • D

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  • Rep. Castro, Joaquin [D-TX-20]

    TX • D

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  • Rep. Johnson, Henry C. "Hank" [D-GA-4]

    GA • D

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  • Rep. Deluzio, Christopher R. [D-PA-17]

    PA • D

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    DE • D

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    NM • D

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    CA • D

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  • Rep. Schrier, Kim [D-WA-8]

    WA • D

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  • Rep. Foster, Bill [D-IL-11]

    IL • D

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  • Rep. McGovern, James P. [D-MA-2]

    MA • D

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  • Rep. Lee, Summer L. [D-PA-12]

    PA • D

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  • Rep. Scanlon, Mary Gay [D-PA-5]

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    VA • D

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    WA • D

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    MD • D

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    CA • D

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  • Rep. Scholten, Hillary J. [D-MI-3]

    MI • D

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  • Rep. Gomez, Jimmy [D-CA-34]

    CA • D

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  • Del. Norton, Eleanor Holmes [D-DC-At Large]

    DC • D

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  • Rep. Schneider, Bradley Scott [D-IL-10]

    IL • D

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  • Rep. Balint, Becca [D-VT-At Large]

    VT • D

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  • Rep. Barragán, Nanette Diaz [D-CA-44]

    CA • D

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  • Rep. Tonko, Paul [D-NY-20]

    NY • D

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  • Rep. Ryan, Patrick [D-NY-18]

    NY • D

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  • Rep. Brown, Shontel M. [D-OH-11]

    OH • D

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  • Rep. Bacon, Don [R-NE-2]

    NE • R

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  • Rep. Menendez, Robert [D-NJ-8]

    NJ • D

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  • Rep. Casten, Sean [D-IL-6]

    IL • D

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  • Rep. Doggett, Lloyd [D-TX-37]

    TX • D

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  • Rep. Stanton, Greg [D-AZ-4]

    AZ • D

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  • Rep. Smith, Adam [D-WA-9]

    WA • D

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  • Rep. Vargas, Juan [D-CA-52]

    CA • D

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  • Rep. Costa, Jim [D-CA-21]

    CA • D

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  • Rep. Riley, Josh [D-NY-19]

    NY • D

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  • Rep. Cohen, Steve [D-TN-9]

    TN • D

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  • Rep. Frost, Maxwell [D-FL-10]

    FL • D

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  • Rep. Williams, Nikema [D-GA-5]

    GA • D

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  • Rep. Torres, Ritchie [D-NY-15]

    NY • D

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  • Rep. Ocasio-Cortez, Alexandria [D-NY-14]

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    OH • D

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  • Rep. Cherfilus-McCormick, Sheila [D-FL-20]

    FL • D

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  • Rep. Carbajal, Salud O. [D-CA-24]

    CA • D

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  • Rep. Matsui, Doris O. [D-CA-7]

    CA • D

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  • Rep. Sykes, Emilia Strong [D-OH-13]

    OH • D

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  • Rep. Pocan, Mark [D-WI-2]

    WI • D

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  • Rep. Torres, Norma J. [D-CA-35]

    CA • D

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  • Rep. Magaziner, Seth [D-RI-2]

    RI • D

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  • Rep. Davids, Sharice [D-KS-3]

    KS • D

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  • Rep. Garamendi, John [D-CA-8]

    CA • D

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  • Rep. Frankel, Lois [D-FL-22]

    FL • D

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  • Rep. Perez, Marie Gluesenkamp [D-WA-3]

    WA • D

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  • Rep. Ansari, Yassamin [D-AZ-3]

    AZ • D

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  • Rep. Evans, Dwight [D-PA-3]

    PA • D

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  • Rep. Stevens, Haley M. [D-MI-11]

    MI • D

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  • Rep. Mannion, John W. [D-NY-22]

    NY • D

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  • Rep. Salinas, Andrea [D-OR-6]

    OR • D

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  • Rep. Cuellar, Henry [D-TX-28]

    TX • D

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    CA • D

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    OR • D

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    NY • D

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  • Rep. Pallone, Frank [D-NJ-6]

    NJ • D

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  • Rep. Case, Ed [D-HI-1]

    HI • D

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  • Rep. Dingell, Debbie [D-MI-6]

    MI • D

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  • Rep. Morelle, Joseph D. [D-NY-25]

    NY • D

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  • Rep. Meeks, Gregory W. [D-NY-5]

    NY • D

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  • Rep. Craig, Angie [D-MN-2]

    MN • D

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  • Rep. DeGette, Diana [D-CO-1]

    CO • D

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    CA • D

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  • Rep. Bynum, Janelle S. [D-OR-5]

    OR • D

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    IL • D

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    NJ • D

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  • Rep. Meng, Grace [D-NY-6]

    NY • D

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  • Rep. Tokuda, Jill N. [D-HI-2]

    HI • D

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  • Del. Plaskett, Stacey E. [D-VI-At Large]

    VI • D

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  • Rep. Figures, Shomari [D-AL-2]

    AL • D

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    CT • D

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    CA • D

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  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

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    CA • D

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    WA • D

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    OH • D

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    IL • D

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    NY • R

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    NC • D

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    FL • D

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Roll Call Votes

No roll call votes available for this bill.

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