I 

118TH CONGRESS 

1ST SESSION H. R. 4963 

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 HOUSE OF REPRESENTATIVES 

JULY 27, 2023 

Mr. BOYLE of Pennsylvania (for himself, Mr. NORCROSS, Ms. BONAMICI, Ms. 

OMAR, Mr. PHILLIPS, Mr. GARAMENDI, Ms. LEE of California, Mr. PANETTA, Ms. BROWNLEY, Mr. SHERMAN, Mr. GOMEZ, Ms. SA ́NCHEZ, Mr. 

LARSON of Connecticut, Ms. NORTON, Ms. WASSERMAN SCHULTZ, Mr. 

BISHOP of Georgia, Ms. WILLIAMS of Georgia, Mrs. MCBATH, Mr. 

GARCI ́A of Illinois, Mr. DAVIS of Illinois, Mr. KRISHNAMOORTHI, Ms. 

SCHAKOWSKY, Mr. FOSTER, Mr. LYNCH, Ms. PINGREE, Mrs. DINGELL, 

Ms. SLOTKIN, Ms. BUSH, Mr. CLEAVER, Mr. PASCRELL, Ms. 

STANSBURY, Ms. MENG, Mr. ESPAILLAT, Mr. BLUMENAUER, Mr. 

COHEN, Ms. GARCIA of Texas, Mr. DOGGETT, Ms. DELBENE, Mr. 

GALLEGO, Mr. HUFFMAN, Mr. CARSON, Mr. MOULTON, Ms. PRESSLEY, 

Mr. RASKIN, Mr. KILDEE, Ms. MCCOLLUM, Mrs. WATSON COLEMAN, Ms. 

TITUS, Mr. KILMER, Mr. POCAN, Ms. CHU, Ms. WATERS, Ms. CLARKE

of New York, Mr. EVANS, Mr. CARTWRIGHT, Mr. CASTRO of Texas, Ms. 

JAYAPAL, Mr. KHANNA, Mr. SCHIFF, Ms. CASTOR of Florida, Mr. 

MFUME, Ms. LEGER FERNANDEZ, Mr. CUELLAR, Ms. WEXTON, Mr. 

CONNOLLY, Ms. PLASKETT, Ms. BARRAGA ́N, Mr. SCHNEIDER, Mr. 

TRONE, Ms. KUSTER, Mr. MENENDEZ, Ms. DEAN of Pennsylvania, Mr. 

LARSEN of Washington, Ms. STRICKLAND, Ms. LEE of Nevada, Mrs. 

NAPOLITANO, Ms. DEGETTE, Ms. JACKSON LEE, Mr. VARGAS, Ms. 

SHERRILL, Mr. PALLONE, Mrs. PELTOLA, Ms. TOKUDA, Mr. IVEY, Mr. 

THANEDAR, Ms. MANNING, Mr. CASAR, Mr. JOHNSON of Georgia, Mrs. 

TRAHAN, Ms. TLAIB, Mr. TONKO, Mr. BEYER, Mr. CROW, Ms. BLUNT

ROCHESTER, Ms. STEVENS, Mr. GREEN of Texas, Mr. COSTA, Ms. PORTER, Mr. NEGUSE, Mr. GOTTHEIMER, Mr. RUIZ, Ms. WILD, Mr. FROST, 

Mr. DELUZIO, Ms. DELAURO, Mr. NICKEL, Ms. HOYLE of Oregon, Mr. 

MCGARVEY, Mr. CA ́RDENAS, Mr. BOWMAN, Mr. SWALWELL, Mr. 

PETERS, Ms. WILSON of Florida, Ms. KELLY of Illinois, Mr. CASTEN, 

Mr. MCGOVERN, Mr. SARBANES, Ms. ROSS, Mr. NADLER, Mr. SMITH of 

Washington, Mrs. BEATTY, Mr. CARBAJAL, Mr. TORRES of New York, 

Ms. BROWN, Ms. ESCOBAR, Mr. ALLRED, Ms. OCASIO-CORTEZ, Ms. LOIS


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•HR 4963 IH

FRANKEL of Florida, Ms. BUDZINSKI, Mr. MRVAN, Mr. LIEU, Mr. 

COURTNEY, Ms. SCANLON, Mr. DESAULNIER, Mr. MORELLE, Mr. 

TAKANO, Mrs. FOUSHEE, Mr. SMITH of New Jersey, Mr. PAYNE, Ms. 

KAPTUR, Ms. ESHOO, Mr. SORENSEN, Ms. CRAIG, Mr. KIM of New Jersey, Mr. LANDSMAN, Mrs. SYKES, Ms. SALINAS, Ms. HOULAHAN, Mr. 

MAGAZINER, Ms. CROCKETT, Mr. GRIJALVA, Mrs. HAYES, Mr. 

FITZPATRICK, Mr. SCOTT of Virginia, Mr. MULLIN, Ms. SCHOLTEN, Mr. 

SOTO, Mr. JACKSON of North Carolina, and Mr. BACON) introduced the 

following bill; which was referred to the Committee on Ways and Means 

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, 

3 SECTION 1. SHORT TITLE. 

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

5 Workers Act’’. 

6 SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EX7 PENSES OF THE TRADE OR BUSINESS OF 

8 BEING AN EMPLOYEE. 

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

10 AND EXPENSES.—Section 62(a)(1) of the Internal Rev11 enue Code of 1986 is amended by adding at the end the 

12 following new sentence: ‘‘The limitation under the pre13 ceding sentence shall not apply to deductions which are 


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1 attributable to a trade or business consisting of the per2 formance of services by the taxpayer as an employee if 

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

4 (b) ALLOWANCE OF MISCELLANEOUS ITEMIZED DE5 DUCTION FOR OTHER EXPENSES OF THE TRADE OR

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

7 the Internal Revenue Code of 1986 is amended— 

8 (1) by striking ‘‘2025.—Notwithstanding sub9 section (a),’’ and inserting ‘‘2025.— 

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

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

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

13 ‘‘(2) EXCEPTION FOR EXPENSES OF THE

14 TRADE OR BUSINESS OF BEING AN EMPLOYEE.— 

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

16 not apply to miscellaneous itemized deductions 

17 for any taxable year which are itemized deduc18 tions attributable to a trade or business carried 

19 on by the taxpayer which consists of the per20 formance of services by the taxpayer as an em21 ployee. 

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

23 In applying subsection (a) for any taxable year 

24 to which this paragraph applies, only the 

25 itemized deductions described in subparagraph 


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1 (A) shall be taken into account as miscellaneous 

2 itemized deductions.’’. 

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

4 this section shall apply to taxable years beginning after 

5 December 31, 2022. 

Æ 


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