Bill · S. 1286· Senate(119-S-1286)

Tax Fairness for Workers Act

Age: 68 years

Minnesota

Introduced: 4/3/2025
Last activity: 4/3/2025 — Read twice and referred to the Committee on Finance.
Sponsored by: Tina Smith
Cosponsors: - 33 - 0

Taxation

Introduced
In Committee

What this bill would do

The Tax Fairness for Workers Act aims to amend the Internal Revenue Code of 1986. It seeks to allow workers to take an above-the-line deduction for union dues and expenses. Additionally, the bill would allow for a miscellaneous itemized deduction for all unreimbursed expenses incurred while performing services as an employee. These changes would apply to taxable years beginning after December 31, 2024.

Yes· 3 of 6

Would union members be better off under this?+7
The bill directly benefits union members by providing an above-the-line deduction for their dues and expenses.
Would middle-income households be better off under this?+5
The bill provides new tax deductions for union dues and unreimbursed expenses that benefit working-class and middle-income families.
Does this cut taxes for middle-income families?+5
The bill provides new deductions for union dues and unreimbursed employee expenses, effectively lowering taxable income for many workers.

The opposite

Does this reduce what the federal government owes?-1
Providing new tax deductions may slightly reduce federal revenue, though the impact is likely minimal.