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Bill > S738


US S738

US S738
Tax Fairness for Workers Act


summary

Introduced
03/09/2023
In Committee
03/09/2023
Crossed Over
Passed
Dead
01/03/2025

Introduced Session

118th 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.

AI Summary

This bill, the Tax Fairness for Workers Act, aims to amend the Internal Revenue Code to allow workers to claim an above-the-line deduction for union dues and expenses, as well as a miscellaneous itemized deduction for all unreimbursed expenses incurred in the course of their employment. These changes would apply to taxable years beginning after December 31, 2022, providing tax relief for workers who incur costs related to their jobs, including union membership fees.

Committee Categories

Budget and Finance

Sponsors (41)

Bob Casey (D)* Tammy Baldwin (D),  Michael Bennet (D),  Richard Blumenthal (D),  Sherrod Brown (D),  Maria Cantwell (D),  Ben Cardin (D),  Catherine Cortez Masto (D),  Tammy Duckworth (D),  Dick Durbin (D),  Dianne Feinstein (D),  John Fetterman (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),  Gary Peters (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),  Chris Van Hollen (D),  Raphael Warnock (D),  Elizabeth Warren (D),  Peter Welch (D),  Sheldon Whitehouse (D),  Ron Wyden (D), 

Last Action

Read twice and referred to the Committee on Finance. (on 03/09/2023)

Bill Topics

Labor and Employment
  • ‐ Employee Relations, Unions, and Collective Bargaining
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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bill summary

Document Type Source Location Created
State Bill Page https://www.congress.gov/bill/118th-congress/senate-bill/738/all-info 03/10/2023
BillText https://www.congress.gov/118/bills/s738/BILLS-118s738is.pdf 04/23/2023
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