I 
117TH CONGRESS 
1ST SESSION H. R. 2549 
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 miscella-
neous itemized deduction for workers for all unreimbursed expenses in-
curred in the trade or business of being an employee. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 15, 2021 
Mr. LAMB (for himself, Mr. MICHAEL F. DOYLE of Pennsylvania, Mr. POCAN, 
Ms. NORTON, Mr. GARAMENDI, Mr. LOWENTHAL, Ms. SHERRILL, Ms. 
BROWNLEY, and Mrs. AXNE) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Fairness for 
Workers Act’’. 
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SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EX-
PENSES OF THE TRADE OR BUSINESS OF 
BEING AN EMPLOYEE. 
(a) ABOVE-THE-LINE DEDUCTION FOR UNION DUES 
AND EXPENSES.—Section 62(a)(1) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new sentence: ‘‘The limitation under the pre-
ceding sentence shall not apply to deductions which are 
attributable to a trade or business consisting of the per-
formance of services by the taxpayer as an employee if 
such deductions are for union dues and expenses.’’. 
(b) ALLOWANCE OF MISCELLANEOUS ITEMIZED DE-
DUCTION
FOR OTHER EXPENSES
OF
THE TRADE
OR 
BUSINESS OF BEING AN EMPLOYEE.—Section 67(g) of 
the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘2025.—Notwithstanding sub-
section (a),’’ and inserting ‘‘2025.— 
‘‘(1) IN GENERAL.—Notwithstanding subsection 
(a), except as provided in paragraph (2),’’; and 
(2) by adding at the end the following: 
‘‘(2) EXCEPTION
FOR
EXPENSES
OF
THE 
TRADE OR BUSINESS OF BEING AN EMPLOYEE.— 
‘‘(A) IN
GENERAL.—Paragraph (1) shall 
not apply to miscellaneous itemized deductions 
for any taxable year which are itemized deduc-
tions attributable to a trade or business carried 
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on by the taxpayer which consists of the per-
formance of services by the taxpayer as an em-
ployee. 
‘‘(B) APPLICATION OF 2-PERCENT TEST.— 
In applying subsection (a) for any taxable year 
to which this paragraph applies, only the 
itemized deductions described in subparagraph 
(A) shall be taken into account as miscellaneous 
itemized deductions.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2020. 
Æ 
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