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119-s-1286119th CongressWALLET

Tax Fairness for Workers Act

Sponsored By: Senator 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.

Sponsors & CoSponsors

Sponsor

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

  • Sen. Van Hollen, Chris [D-MD]

    MD • D

    Sponsored 4/3/2025

  • Sen. Warnock, Raphael G. [D-GA]

    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

  • Sen. Blumenthal, Richard [D-CT]

    CT • D

    Sponsored 4/3/2025

  • Sen. Klobuchar, Amy [D-MN]

    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

  • Sen. Rosen, Jacky [D-NV]

    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

  • Sen. Duckworth, Tammy [D-IL]

    IL • D

    Sponsored 4/3/2025

  • Sen. Gallego, Ruben [D-AZ]

    AZ • D

    Sponsored 4/3/2025

  • Sen. Gillibrand, Kirsten E. [D-NY]

    NY • D

    Sponsored 4/3/2025

  • Sen. Schatz, Brian [D-HI]

    HI • D

    Sponsored 4/3/2025

  • Sen. Welch, Peter [D-VT]

    VT • D

    Sponsored 4/3/2025

  • Sen. Slotkin, Elissa [D-MI]

    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

  • Sen. King, Angus S., Jr. [I-ME]

    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

  • Sen. Peters, Gary C. [D-MI]

    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.

View on Congress.gov
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