Congress moves to let workers deduct union dues and job expenses
H.R. 2671 — Tax Fairness for Workers Act · Filed by Brendan Boyle (D-PA) · 176 cosponsors · Introduced Apr 7, 2025 · Referred to committee
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What it does
This bill allows workers to deduct union dues directly from their taxable income (an 'above-the-line' deduction) and permits all unreimbursed work expenses to be deducted without the current 2% income threshold that limits miscellaneous deductions. Workers—especially union members and those with significant unreimbursed job costs—would pay less in federal income tax.
Why we flagged it
The bill's sole functional purpose is to reduce federal income tax liability for workers by allowing previously non-deductible expenses to be deducted. It is straightforward tax relief legislation with no hidden riders or complex cross-purposes.
What the text implies
- Revenue loss to the federal government could be substantial if many workers claim union dues and unreimbursed expenses; the bill contains no revenue offset or cap on deductions.
- The 2-percent threshold removal may disproportionately benefit higher-income workers who itemize deductions and have larger unreimbursed expenses, potentially creating a regressive effect despite the bill's pro-worker framing.
The full analysis lists 4 implications of this text.
Who stands to gain
union members; workers with high unreimbursed job expenses; self-employed contractors classified as employees