Bill > HR2103

Introduced Session

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

Committee Categories

Conor Lamb (D)*,  Cindy Axne (D),  Don Bacon (R),  Anthony Brindisi (D),  Julia Brownley (D),  Rosa DeLauro (D),  Michael Doyle (D),  Abby Finkenauer (D),  Brian Fitzpatrick (R),  John Garamendi (D),  Jared Golden (D),  Vicente Gonzalez (D),  Glenn Grothman (R),  Alan Lowenthal (D),  Grace Meng (D),  Donald Norcross (D),  Eleanor Holmes Norton (D),  Mark Pocan (D),  Tim Ryan (D),  Mary Gay Scanlon (D),  Debbie Wasserman Schultz (D), 

Referred to the House Committee on Ways and Means. (on 04/04/2019)

Official Document