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Tax Relief for Workers: Deduction for Union Dues and Unreimbursed Expenses.

This Act aims to make it easier for employees to deduct work-related costs from their taxes. It allows for the deduction of union dues and certain unreimbursed business expenses directly from income, potentially lowering the taxable amount. This means workers could keep more of the money currently spent on mandatory union fees or job-related costs not covered by the employer.
Key points
Union Dues Deduction: Allows workers to deduct union dues and expenses directly from their gross income (an 'above-the-line' deduction).
Unreimbursed Expenses: Reinstates the ability to claim other unreimbursed employee business expenses as a miscellaneous itemized deduction, removing the current restriction that requires these costs to exceed 2% of adjusted gross income.
Financial Impact: These changes apply to tax years beginning after December 31, 2022, potentially increasing tax refunds for employees who incur these work-related costs.
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Expired
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Additional Information
Print number: 118_S_738
Sponsor: Sen. Casey, Robert P., Jr. [D-PA]
Process start date: 2023-03-09
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Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Tax Fairness for Workers Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_738.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-03-09.

What are the main provisions?

Key points include:

  • Union Dues Deduction: Allows workers to deduct union dues and expenses directly from their gross income (an 'above-the-line' deduction).
  • Unreimbursed Expenses: Reinstates the ability to claim other unreimbursed employee business expenses as a miscellaneous itemized deduction, removing the current restriction that requires these costs to exceed 2% of adjusted gross income.
  • Financial Impact: These changes apply to tax years beginning after December 31, 2022, potentially increasing tax refunds for employees who incur these work-related costs.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Casey, Robert P., Jr. [D-PA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-27.

CATEGORIES

Taxes Labor