Tax relief for workers: deduction of union dues and unreimbursed employee expenses.

This Act restores the ability for employees to deduct union dues and related expenses from their taxable income. Furthermore, it allows workers to once again claim a miscellaneous itemized deduction for all unreimbursed expenses incurred in the trade or business of being an employee, which were previously disallowed. These changes apply to tax years beginning after December 31, 2024, potentially lowering the income tax burden for workers with such costs.