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S 1286119th CongressIntroduced
Tax Fairness for Workers Act
Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
S. 1286 amends the Internal Revenue Code to allow workers an above‑the‑line deduction for union dues and a miscellaneous itemized deduction for unreimbursed employee expenses, effective for tax years beginning after 2024.
Key Points
- 1Above‑the‑line deduction for union dues and expenses.
- 2Miscellaneous itemized deduction for unreimbursed employee expenses.
- 3Limitations on the deduction (e.g., 2‑percent test).
- 4Effective date: tax years beginning after December 31, 2024.
- 5Clarifies definitions and application to employees.
Impact Areas
Workers and employeesEmployers and payroll administratorsIRS tax administrationLabor unions
Generated by openai/gpt-oss-20b:free on Nov 19, 2025