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
Norcross
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
Schakowsky
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
Bishop
GA • D
Sponsored 4/7/2025
Rep. McGarvey, Morgan [D-KY-3]
KY • D
Sponsored 4/7/2025
Peters
CA • D
Sponsored 4/7/2025
McBath
GA • D
Sponsored 4/7/2025
Mullin
CA • D
Sponsored 4/7/2025
Rep. Kelly, Robin L. [D-IL-2]
IL • D
Sponsored 4/7/2025
Sherrill
NJ • D
Sponsored 4/7/2025
Davis (NC)
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
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Rep. Sherman, Brad [D-CA-32]
CA • D
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Kennedy (NY)
NY • D
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Rep. Garcia, Robert [D-CA-42]
CA • D
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Khanna
CA • D
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Keating
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
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Rep. Titus, Dina [D-NV-1]
NV • D
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McCollum
MN • D
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Rep. Carter, Troy A. [D-LA-2]
LA • D
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Castro (TX)
TX • D
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Johnson (GA)
GA • D
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Rep. Deluzio, Christopher R. [D-PA-17]
PA • D
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Rep. Morrison, Kelly [D-MN-3]
MN • D
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Davis (IL)
IL • D
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Mrvan
IN • D
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Rep. Hoyle, Val T. [D-OR-4]
OR • D
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Rep. Subramanyam, Suhas [D-VA-10]
VA • D
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Rep. Horsford, Steven [D-NV-4]
NV • D
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Trahan
MA • D
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McBride
DE • D
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Stansbury
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
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Schrier
WA • D
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Rep. Foster, Bill [D-IL-11]
IL • D
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McGovern
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]
PA • D
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Connolly
VA • D
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Rep. Lynch, Stephen F. [D-MA-8]
MA • D
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Rep. Beyer, Donald S. [D-VA-8]
VA • D
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DelBene
WA • D
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Ivey
MD • D
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Rep. Omar, Ilhan [D-MN-5]
MN • D
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Rep. Thanedar, Shri [D-MI-13]
MI • D
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Rep. Pressley, Ayanna [D-MA-7]
MA • D
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Swalwell
CA • D
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Rep. Scholten, Hillary J. [D-MI-3]
MI • D
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Gomez
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
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Barragan
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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Casten
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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Smith (WA)
WA • D
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Rep. Vargas, Juan [D-CA-52]
CA • D
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Costa
CA • D
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Riley (NY)
NY • D
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Cohen
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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Ocasio-Cortez
NY • D
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Rep. Beatty, Joyce [D-OH-3]
OH • D
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Cherfilus-McCormick
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
Sponsored 4/7/2025
Rep. Evans, Dwight [D-PA-3]
PA • D
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Rep. Stevens, Haley M. [D-MI-11]
MI • D
Sponsored 4/7/2025
Mannion
NY • D
Sponsored 4/7/2025
Rep. Salinas, Andrea [D-OR-6]
OR • D
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Cuellar
TX • D
Sponsored 4/7/2025
Rep. DeSaulnier, Mark [D-CA-10]
CA • D
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Bonamici
OR • D
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Rep. Suozzi, Thomas R. [D-NY-3]
NY • D
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Pallone
NJ • D
Sponsored 4/7/2025
Rep. Case, Ed [D-HI-1]
HI • D
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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
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Craig
MN • D
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Rep. DeGette, Diana [D-CO-1]
CO • D
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Aguilar
CA • D
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Rep. Bynum, Janelle S. [D-OR-5]
OR • D
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Rep. Quigley, Mike [D-IL-5]
IL • D
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Conaway
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
Sponsored 4/7/2025
Rep. DeLauro, Rosa L. [D-CT-3]
CT • D
Sponsored 4/7/2025
Scott, David
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
LaLota
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
Sewell
AL • D
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Rep. Castor, Kathy [D-FL-14]
FL • D
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Rep. Bell, Wesley [D-MO-1]
MO • D
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Rep. Moskowitz, Jared [D-FL-23]
FL • D
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Rep. Garcia, Sylvia R. [D-TX-29]
TX • D
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Wilson (FL)
FL • D
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Budzinski
IL • D
Sponsored 4/7/2025
Rep. McDonald Rivet, Kristen [D-MI-8]
MI • D
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Rep. Hayes, Jahana [D-CT-5]
CT • D
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Rep. Panetta, Jimmy [D-CA-19]
CA • D
Sponsored 4/7/2025
Rep. Dexter, Maxine [D-OR-3]
OR • D
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Rep. Leger Fernandez, Teresa [D-NM-3]
NM • D
Sponsored 4/7/2025
Crow
CO • D
Sponsored 4/7/2025
Randall
WA • D
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Rep. Goodlander, Maggie [D-NH-2]
NH • D
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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
Fletcher
TX • D
Sponsored 4/28/2025
Rep. Lawler, Michael [R-NY-17]
NY • R
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Thompson (MS)
MS • D
Sponsored 4/28/2025
Rep. Harder, Josh [D-CA-9]
CA • D
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Rep. Underwood, Lauren [D-IL-14]
IL • D
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Rep. McClain Delaney, April [D-MD-6]
MD • D
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Pingree
ME • D
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Rep. Kamlager-Dove, Sydney [D-CA-37]
CA • D
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Rep. Kaptur, Marcy [D-OH-9]
OH • D
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Rep. Houlahan, Chrissy [D-PA-6]
PA • D
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Soto
FL • D
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Adams
NC • D
Sponsored 11/25/2025
Rep. Jacobs, Sara [D-CA-51]
CA • D
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Rep. Amo, Gabe [D-RI-1]
RI • D
Sponsored 11/25/2025
Bresnahan
PA • R
Sponsored 11/25/2025
Rep. Smith, Christopher H. [R-NJ-4]
NJ • R
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Crockett
TX • D
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Rep. Ruiz, Raul [D-CA-25]
CA • D
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Elfreth
MD • D
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Rep. Larson, John B. [D-CT-1]
CT • D
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Rep. Menefee, Christian D. [D-TX-18]
TX • D
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Grijalva
AZ • D
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Roll Call Votes
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