BillTrack50 logo
Free Signup Login
Bill

Bill > S1026

US S1026

US S1026
Tax Fairness for Workers Act

summary

Introduced
04/04/2019
In Committee
04/04/2019
Crossed Over
Passed
Dead
12/31/2020

Introduced Session

116th Congress

Bill Summary

A bill to amend the Internal Revenue Code of 1986 to allow workers an above-the-line deduction for union dues and expenses and to allow a miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee. This bill allows an above-the-line tax deduction for union dues and expenses. (An above-the-line deduction is subtracted from gross income and is available whether or not a taxpayer itemizes other deductions.) The bill also reinstates the miscellaneous itemized tax deduction for unreimbursed expenses attributable to the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025.)

AI Summary

This bill amends the Internal Revenue Code to allow workers an above-the-line tax deduction for union dues and expenses, as well as to reinstate the miscellaneous itemized tax deduction for unreimbursed expenses incurred in the course of being an employee. The above-the-line deduction for union dues and expenses means it can be claimed regardless of whether the taxpayer itemizes other deductions. The miscellaneous itemized deduction for employee expenses, which was previously suspended through 2025, is now reinstated. These changes are intended to provide tax fairness for workers.

Committee Categories

Budget and Finance

Sponsors (17)

Last Action

Read twice and referred to the Committee on Finance. (on 04/04/2019)
(1 Companion Bills)

bill text

bill summary

Loading...

bill summary

Loading...
Loading...