Bill > S1286

This bill aims to improve tax fairness for workers by modifying the Internal Revenue Code to allow two key tax deductions. First, the bill creates an "above-the-line" deduction for union dues and expenses, meaning workers can deduct these costs directly from their gross income before calculating their adjusted gross income, which makes the deduction available to all taxpayers regardless of whether they itemize deductions. Second, the bill reinstates the ability for employees to claim miscellaneous itemized deductions for unreimbursed expenses related to their job, which were previously eliminated. These changes would apply to tax years beginning after December 31, 2024, effectively allowing workers to deduct expenses like union membership fees, work-related tools, uniforms, professional development costs, and other job-related expenditures that are not reimbursed by their employer. By providing these deductions, the bill seeks to recognize and provide financial relief for workers who incur out-of-pocket expenses necessary to perform their jobs.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1286/all-info