summary
Introduced
04/15/2021
04/15/2021
In Committee
04/15/2021
04/15/2021
Crossed Over
Passed
Dead
01/03/2023
01/03/2023
Introduced Session
117th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to allow work- ers an above-the-line deduction for union dues and ex- penses and to allow a miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee.
AI Summary
This bill, the Tax Fairness for Workers Act, aims to provide two key changes to the tax code. First, it would allow workers to claim an above-the-line deduction for their union dues and expenses. This means these costs could be deducted from their taxable income without having to itemize deductions. Second, it would allow workers to claim a miscellaneous itemized deduction for all unreimbursed expenses incurred in the course of their employment, rather than being subject to the 2% floor that normally applies to such deductions. These changes are intended to make the tax system more favorable for workers and their job-related expenses.
Committee Categories
Budget and Finance
Sponsors (38)
Bob Casey (D)*,
Tammy Baldwin (D),
Michael Bennet (D),
Richard Blumenthal (D),
Cory Booker (D),
Sherrod Brown (D),
Ben Cardin (D),
Catherine Cortez Masto (D),
Tammy Duckworth (D),
Dick Durbin (D),
Dianne Feinstein (D),
Kirsten Gillibrand (D),
Maggie Hassan (D),
Martin Heinrich (D),
Mazie Hirono (D),
Mark Kelly (D),
Angus King (I),
Amy Klobuchar (D),
Ben Ray Luján (D),
Ed Markey (D),
Bob Menendez (D),
Jeff Merkley (D),
Chris Murphy (D),
Patty Murray (D),
Alex Padilla (D),
Jack Reed (D),
Jacky Rosen (D),
Bernie Sanders (I),
Brian Schatz (D),
Chuck Schumer (D),
Jeanne Shaheen (D),
Tina Smith (D),
Debbie Stabenow (D),
Jon Tester (D),
Chris Van Hollen (D),
Raphael Warnock (D),
Elizabeth Warren (D),
Sheldon Whitehouse (D),
Last Action
Read twice and referred to the Committee on Finance. (on 04/15/2021)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://www.congress.gov/bill/117th-congress/senate-bill/1157/all-info | 04/16/2021 |
| BillText | https://www.congress.gov/117/bills/s1157/BILLS-117s1157is.pdf | 05/06/2021 |
| Bill | https://www.congress.gov/117/bills/s1157/BILLS-117s1157is.pdf.pdf | 05/06/2021 |
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