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US SB1286
Bill
AI Summary
- Union dues and expenses would become an above-the-line tax deduction, meaning workers can claim this deduction without itemizing their taxes
- Unreimbursed employee business expenses would be restored as a miscellaneous itemized deduction, subject to the 2% of adjusted gross income threshold
- Amends Section 62(a)(1) and Section 67(g) of the Internal Revenue Code of 1986
- Applies to taxable years beginning after December 31, 2024
- Introduced April 3, 2025 by Senator Smith with 32 Democratic co-sponsors and referred to the Senate Finance Committee
Legislative Description
Tax Fairness for Workers Act
Taxation
Last Action
Read twice and referred to the Committee on Finance.
4/3/2025
Committee Referrals
Finance4/3/2025
Full Bill Text
No bill text available