# 119-s-1286: Tax Fairness for Workers Act

119-s-1286, Tax Fairness for Workers Act, is a 119th Congress bill sponsored by Sen. Smith, Tina [D-MN] (D-MN); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-1286
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1286
- Congress: 119
- Title: Tax Fairness for Workers Act
- Status: introduced
- Introduced: 2025-04-03
- Sponsor: Sen. Smith, Tina [D-MN] (D-MN)
- Cosponsors: 35
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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.

## Cosponsors (35)

- Sen. Luján, Ben Ray [D-NM] (D-NM), 2025-04-03T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2025-04-03T00:00:00.000Z
- Sen. Murphy, Christopher [D-CT] (D-CT), 2025-04-03T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2025-04-03T00:00:00.000Z
- Sen. Warnock, Raphael G. [D-GA] (D-GA), 2025-04-03T00:00:00.000Z
- Sen. Hirono, Mazie K. [D-HI] (D-HI), 2025-04-03T00:00:00.000Z
- Sen. Durbin, Richard J. [D-IL] (D-IL), 2025-04-03T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2025-04-03T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2025-04-03T00:00:00.000Z
- Sen. Shaheen, Jeanne [D-NH] (D-NH), 2025-04-03T00:00:00.000Z
- Sen. Fetterman, John [D-PA] (D-PA), 2025-04-03T00:00:00.000Z
- Sen. Wyden, Ron [D-OR] (D-OR), 2025-04-03T00:00:00.000Z
- Sen. Reed, Jack [D-RI] (D-RI), 2025-04-03T00:00:00.000Z
- Sen. Rosen, Jacky [D-NV] (D-NV), 2025-04-03T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2025-04-03T00:00:00.000Z
- Sen. Bennet, Michael F. [D-CO] (D-CO), 2025-04-03T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2025-04-03T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-04-03T00:00:00.000Z
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY), 2025-04-03T00:00:00.000Z
- Sen. Schatz, Brian [D-HI] (D-HI), 2025-04-03T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2025-04-03T00:00:00.000Z
- Sen. Slotkin, Elissa [D-MI] (D-MI), 2025-04-03T00:00:00.000Z
- Sen. Warren, Elizabeth [D-MA] (D-MA), 2025-04-03T00:00:00.000Z
- Sen. Sanders, Bernard [I-VT] (I-VT), 2025-04-03T00:00:00.000Z
- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-04-03T00:00:00.000Z
- Sen. Kelly, Mark [D-AZ] (D-AZ), 2025-04-03T00:00:00.000Z
- Sen. Markey, Edward J. [D-MA] (D-MA), 2025-04-03T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2025-04-03T00:00:00.000Z
- Sen. Heinrich, Martin [D-NM] (D-NM), 2025-04-03T00:00:00.000Z
- Sen. Cantwell, Maria [D-WA] (D-WA), 2025-04-03T00:00:00.000Z
- Sen. Padilla, Alex [D-CA] (D-CA), 2025-04-03T00:00:00.000Z
- Sen. Murray, Patty [D-WA] (D-WA), 2025-04-03T00:00:00.000Z
- Sen. Booker, Cory A. [D-NJ] (D-NJ), 2025-04-03T00:00:00.000Z
- Sen. Peters, Gary C. [D-MI] (D-MI), 2025-11-18T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-11-19T00:00:00.000Z

## Provisions PRIA read

- Tax break for union dues, workers: benefit, high. 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 coun…

## Related bills

- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-s-2150: Women’s Health Protection Act of 2025
- 119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025
- 119-s-1115: Paycheck Fairness Act

## Sources
- [119-s-1286 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1286)

## Related
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-s-852)
- [119-s-2150: Women’s Health Protection Act of 2025](https://policyrisk.com/legislation/119-s-2150)
- [119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025](https://policyrisk.com/legislation/119-s-2523)
- [119-s-1115: Paycheck Fairness Act](https://policyrisk.com/legislation/119-s-1115)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1286 (as of 2026-04-21).