II 

118TH CONGRESS 

1ST SESSION S. 738 

To amend the Internal Revenue Code of 1986 to allow workers an abovethe-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. 

IN THE SENATE OF THE UNITED STATES 

MARCH 9, 2023 

Mr. CASEY (for himself, Mr. SCHUMER, Mrs. MURRAY, Mr. BROWN, Mr. 

SANDERS, Ms. BALDWIN, Mr. BENNET, Mr. BLUMENTHAL, Ms. CANTWELL, Mr. CARDIN, Ms. CORTEZ MASTO, Ms. DUCKWORTH, Mr. DURBIN, 

Mrs. FEINSTEIN, Mr. FETTERMAN, Mrs. GILLIBRAND, Ms. HASSAN, Mr. 

HEINRICH, Ms. HIRONO, Mr. KELLY, Mr. KING, Ms. KLOBUCHAR, Mr. 

LUJA ́N, Mr. MARKEY, Mr. MENENDEZ, Mr. MERKLEY, Mr. MURPHY, Mr. 

PADILLA, Mr. REED, Ms. ROSEN, Mr. SCHATZ, Mrs. SHAHEEN, Ms. 

SMITH, Ms. STABENOW, Mr. VAN HOLLEN, Mr. WARNOCK, Ms. WARREN, Mr. WELCH, Mr. WHITEHOUSE, and Mr. WYDEN) introduced the 

following bill; which was read twice and referred to the Committee on Finance 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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•S 738 IS

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Tax Fairness for 

3 Workers Act’’. 

4 SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EX5 PENSES OF THE TRADE OR BUSINESS OF 

6 BEING AN EMPLOYEE. 

7 (a) ABOVE-THE-LINE DEDUCTION FOR UNION DUES

8 AND EXPENSES.—Section 62(a)(1) of the Internal Rev9 enue Code of 1986 is amended by adding at the end the 

10 following new sentence: ‘‘The limitation under the pre11 ceding sentence shall not apply to deductions which are 

12 attributable to a trade or business consisting of the per13 formance of services by the taxpayer as an employee if 

14 such deductions are for union dues and expenses.’’ 

15 (b) ALLOWANCE OF MISCELLANEOUS ITEMIZED DE16 DUCTION FOR OTHER EXPENSES OF THE TRADE OR

17 BUSINESS OF BEING AN EMPLOYEE.—Section 67(g) of 

18 the Internal Revenue Code of 1986 is amended— 

19 (1) by striking ‘‘2025.—Notwithstanding sub20 section (a),’’ and inserting ‘‘2025.— 

21 ‘‘(1) IN GENERAL.—Notwithstanding subsection 

22 (a), except as provided in paragraph (2),’’; and 

23 (2) by adding at the end the following: 

24 ‘‘(2) EXCEPTION FOR EXPENSES OF THE

25 TRADE OR BUSINESS OF BEING AN EMPLOYEE.— 


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•S 738 IS

1 ‘‘(A) IN GENERAL.—Paragraph (1) shall 

2 not apply to miscellaneous itemized deductions 

3 for any taxable year which are itemized deduc4 tions attributable to a trade or business carried 

5 on by the taxpayer which consists of the per6 formance of services by the taxpayer as an em7 ployee. 

8 ‘‘(B) APPLICATION OF 2-PERCENT TEST.— 

9 In applying subsection (a) for any taxable year 

10 to which this paragraph applies, only the 

11 itemized deductions described in subparagraph 

12 (A) shall be taken into account as miscellaneous 

13 itemized deductions.’’. 

14 (c) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to taxable years beginning after 

16 December 31, 2022. 

Æ 


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