Referred to the House Committee on Ways and Means.
This bill amends the Internal Revenue Code to (1) allow an above-the-line deduction for union dues and related expenses attributable to an employee’s trade or business, and (2) restore miscellaneous itemized deductions for unreimbursed employee business expenses by excepting such expenses from the limitations in section 67. The changes apply to taxable years beginning after December 31, 2024.
Support: liberals stress worker fairness; conservatives stress revenue loss.
Relative to its intended legislative type, this bill directly effects substantive change to tax law by amending specific Internal Revenue Code provisions and clearly states its objective, but it contains limited definitional detail, no fiscal or resourcing discussion, minimal transition or administrative direction, and no explicit safeguards or measurement provisions.
This bill amends the Internal Revenue Code to (1) allow an above-the-line deduction for union dues and related expenses attributable to an employee’s trade or business, and (2) restore miscellaneous itemized deductions for unreimbursed employee business expenses by excepting such expenses from the limitations in section 67.
The changes apply to taxable years beginning after December 31, 2024.
Technically straightforward but significant fiscal impact, limited compromise features, and partisan appeal lower enactment chances absent offsets or major negotiation.
Relative to its intended legislative type, this bill directly effects substantive change to tax law by amending specific Internal Revenue Code provisions and clearly states its objective, but it contains limited definitional detail, no fiscal or resourcing discussion, minimal transition or administrative direction, and no explicit safeguards or measurement provisions.
Support: liberals stress worker fairness; conservatives stress revenue loss.
These are examples from the analysis, not a ranked list of the most-affected groups.
Support: liberals stress worker fairness; conservatives stress revenue loss.
Likely welcomes the bill as worker-targeted tax relief that supports union participation and reduces taxable income for employees with job-related expenses.
Sees it as correcting a disparity between employees and self-employed taxpayers, boosting fairness for working people.
Views the bill as reasonable worker relief but wants fiscal and administrative prudence.
Supports aiding employees, yet expects CBO scoring, offsets, and clear documentation to limit abuse and hidden costs.
Likely opposes the bill as an unnecessary tax preference that expands deductions, reduces revenue, and preferentially benefits unions.
Favors limiting new deductions and protecting revenue and tax simplicity.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically straightforward but significant fiscal impact, limited compromise features, and partisan appeal lower enactment chances absent offsets or major negotiation.
The bill has not accumulated any surfaced votes yet.
Support: liberals stress worker fairness; conservatives stress revenue loss.
Technically straightforward but significant fiscal impact, limited compromise features, and partisan appeal lower enactment chances absent…
Relative to its intended legislative type, this bill directly effects substantive change to tax law by amending specific Internal Revenue Code provisions and clearly states its objective, but it contains limited definit…
Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.