I 
119TH CONGRESS 
1ST SESSION H. R. 2671 
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 7, 2025 
Mr. BOYLE of Pennsylvania (for himself, Mr. NORCROSS, Mrs. RAMIREZ, Mr. 
GOLDMAN of New York, Mr. LATIMER, Mr. GREEN of Texas, Ms. SCHA-
KOWSKY, Ms. WASSERMAN SCHULTZ, Mr. MOULTON, Ms. BROWNLEY, 
Ms. PETTERSEN, Mr. BISHOP, Mr. MCGARVEY, Mr. PETERS, Mrs. 
MCBATH, Mr. MULLIN, Ms. KELLY of Illinois, Ms. SHERRILL, Mr. DAVIS 
of North Carolina, Mrs. MCIVER, Mr. CLEAVER, Ms. DEAN of Pennsyl-
vania, Ms. SA´NCHEZ, Mr. LARSEN of Washington, Mr. SHERMAN, Mr. 
KENNEDY of New York, Mr. GARCIA of California, Mr. KHANNA, Mr. 
KEATING, Mr. CASAR, Ms. JAYAPAL, Ms. TLAIB, Mr. OLSZEWSKI, Mr. 
KRISHNAMOORTHI, Ms. TITUS, Ms. MCCOLLUM, Mr. CARTER of Lou-
isiana, Mr. CASTRO of Texas, Mr. JOHNSON of Georgia, Mr. DELUZIO, 
Ms. MORRISON, Mr. DAVIS of Illinois, Mr. MRVAN, Ms. HOYLE of Or-
egon, Mr. SUBRAMANYAM, Mr. HORSFORD, Mrs. TRAHAN, Ms. MCBRIDE, 
Ms. STANSBURY, Mr. NEGUSE, Ms. WATERS, Ms. SCHRIER, Mr. FOSTER, 
Mr. MCGOVERN, Ms. LEE of Pennsylvania, Ms. SCANLON, Mr. CON-
NOLLY, Mr. LYNCH, Mr. BEYER, Ms. DELBENE, Mr. IVEY, Ms. OMAR, 
Mr. THANEDAR, Ms. PRESSLEY, Mr. SWALWELL, Ms. SCHOLTEN, Mr. 
GOMEZ, Ms. NORTON, Mr. SCHNEIDER, Ms. BALINT, Ms. BARRAGA´N, 
Mr. TONKO, Mr. RYAN, Ms. BROWN, Mr. BACON, Mr. MENENDEZ, Mr. 
CASTEN, Mr. DOGGETT, Mr. STANTON, Mr. SMITH of Washington, Mr. 
VARGAS, Mr. COSTA, Mr. RILEY of New York, Mr. COHEN, Mr. FROST, 
Ms. WILLIAMS of Georgia, Mr. TORRES of New York, Ms. OCASIO-COR-
TEZ, Mrs. BEATTY, Mrs. CHERFILUS-MCCORMICK, Mr. CARBAJAL, Ms. 
MATSUI, Mrs. SYKES, Mr. POCAN, Mrs. TORRES of California, Mr. MAG-
AZINER, Ms. DAVIDS of Kansas, Mr. GARAMENDI, Ms. LOIS FRANKEL of 
Florida, Ms. PEREZ, Ms. ANSARI, Mr. EVANS of Pennsylvania, Ms. STE-
VENS, Mr. MANNION, Ms. SALINAS, Mr. CUELLAR, Mr. DESAULNIER, 
Ms. BONAMICI, Mr. SUOZZI, Mr. PALLONE, Mr. CASE, Mrs. DINGELL, 
Mr. MORELLE, Mr. MEEKS, Ms. CRAIG, Ms. DEGETTE, Mr. AGUILAR, 
Ms. BYNUM, Mr. QUIGLEY, Mr. CONAWAY, Ms. MENG, Ms. TOKUDA, Ms. 
PLASKETT, Mr. FIGURES, Ms. DELAURO, Mr. DAVID SCOTT of Georgia, 
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Mr. TAKANO, Mr. FITZPATRICK, Ms. CHU, Ms. STRICKLAND, Mr. 
LANDSMAN, Mr. SORENSEN, Mr. LALOTA, Ms. ROSS, Ms. VELA´ZQUEZ, 
Ms. SEWELL, Ms. CASTOR of Florida, Mr. BELL, Mr. MOSKOWITZ, Ms. 
GARCIA of Texas, Ms. WILSON of Florida, Ms. BUDZINSKI, Ms. MCDON-
ALD RIVET, Mrs. HAYES, Mr. PANETTA, Ms. DEXTER, Ms. LEGER 
FERNANDEZ, Mr. CROW, Ms. RANDALL, Ms. GOODLANDER, and Mr. 
GARCI´A of Illinois) 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 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’’. 
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-
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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 
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 
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