Workers gain tax relief for union dues and job expenses.

What it does

This bill allows workers to deduct union dues and membership expenses directly from their gross income (above-the-line), and permits all other unreimbursed work expenses to be claimed as miscellaneous itemized deductions without the 2% income threshold that normally applies. Workers who itemize can now deduct job-related costs like uniforms, tools, professional fees, and union dues more easily, reducing their taxable income.

Why we flagged it

The bill's sole operative mechanism is to expand tax deductions available to employees, reducing their federal tax burden. It is straightforward tax relief legislation with no hidden riders or narrow carve-outs.

What the text implies

• Union members and workers with significant unreimbursed expenses (teachers buying classroom supplies, nurses buying scrubs, tradespeople buying tools) will see the largest tax savings; workers with minimal such expenses see no benefit.
• The bill reduces federal revenue without offsetting cuts or new revenue sources, increasing the deficit unless paired with other legislation.
• The 2% floor removal for employee expenses may incentivize more detailed record-keeping and audit exposure for workers claiming many small deductions.

Section numbers refer to the bill text the analysis read — linked under Primary records below.

Who it affects

Workers gain direct tax relief by deducting union dues and unreimbursed work expenses more easily, lowering their taxable income and federal tax liability. The bill shifts the tax burden slightly away from wage earners toward other taxpayers, a straightforward public benefit to the working population.

Who stands to gain

• unionized workers
• workers with high unreimbursed job expenses
• self-employed individuals classified as employees

Named in the bill

Internal Revenue Code of 1986, Section 62(a)(1), Section 67(g), U.S. House of Representatives, Committee on Ways and Means

Where it stands

176 cosponsors: 170 Democrats, 6 Republicans.

• Apr 7, 2025 — Introduced · Congress.gov: “Introduced in House”
• Apr 7, 2025 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”

Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.

Money around this bill

12 lobbying clients named this bill on 18 disclosure filings across 2 quarters, Dec 2025 to Jun 2026. Those filings disclosed $5,264,034 in lobbying spend. A filing names 43 bills on average, so that figure is what each filing reported, not a share belonging to this bill.

More lobbying clients named this bill than 93% of bills with at least one filing.

Brendan Boyle, the sponsor, reported $1,060,827 in PAC receipts in the 2026 cycle.

• International Association of Machinists and Aerospace Workers — $1,425,000 on 2 filings
• American Federation of State County and Municipal Employees — $690,000 on 1 filing
• National Treasury Employees Union — $690,000 on 2 filings
• Communications Workers of America — $431,000 on 1 filing
• American Federation of Teachers — $410,000 on 1 filing

Lobbying Disclosure Act filings through Jul 21, 2026. A filing shows who paid to lobby on a bill it names, not what changed.