Purpose and Summary
Chamber: Senate
Introduced date: 2025-04-03
Bill 119 s 1286, also known as the Workers' Deduction Act, aims to make changes to the Internal Revenue Code of 1986. The main provisions of this bill...
include allowing workers to claim an above-the-line deduction for union dues and expenses. This means that workers who are members of a union can deduct these expenses from their taxable income before calculating their tax liability. Additionally, the bill proposes to allow a miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee. This would enable workers to deduct expenses such as work-related travel, uniforms, and other necessary costs that are not covered by their employer. Overall, the Workers' Deduction Act seeks to provide tax relief for workers who incur expenses related to their employment. By allowing these deductions, the bill aims to support workers and their ability to deduct necessary expenses from their taxable income.
Recent Activity
Read twice and referred to the Committee on Finance.
Alternative Names
A bill to amend the Internal Revenue Code of 1986 to allow workers an above-the-line deduction for union dues and expenses and to allow a miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee.
A bill to amend the Internal Revenue Code of 1986 to allow workers an above-the-line deduction for union dues and expenses and to allow a miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee.
Associated Legislation
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Potential Impact
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Sen. Smith, Tina [D-MN]
Cosponsors and Supporters
Sen. Lujan, Ben Ray [D-NM]
Sen. Merkley, Jeff [D-OR]
Sen. Murphy, Christopher [D-CT]
Sen. Van Hollen, Chris [D-MD]
Sen. Warnock, Raphael G. [D-GA]
Sen. Hirono, Mazie K. [D-HI]
Sen. Durbin, Richard J. [D-IL]
Sen. Blumenthal, Richard [D-CT]
Sen. Klobuchar, Amy [D-MN]
Sen. Shaheen, Jeanne [D-NH]
Sen. Fetterman, John [D-PA]
Sen. Wyden, Ron [D-OR]
Sen. Reed, Jack [D-RI]
Sen. Rosen, Jacky [D-NV]
Sen. Baldwin, Tammy [D-WI]
Sen. Bennet, Michael F. [D-CO]
Sen. Duckworth, Tammy [D-IL]
Sen. Gallego, Ruben [D-AZ]
Sen. Gillibrand, Kirsten E. [D-NY]
Sen. Schatz, Brian [D-HI]
Sen. Welch, Peter [D-VT]
Sen. Slotkin, Elissa [D-MI]
Sen. Warren, Elizabeth [D-MA]
Sen. Sanders, Bernard [I-VT]
Sen. King, Angus S., Jr. [I-ME]
Sen. Kelly, Mark [D-AZ]
Sen. Markey, Edward J. [D-MA]
Sen. Whitehouse, Sheldon [D-RI]
Sen. Heinrich, Martin [D-NM]
Sen. Cantwell, Maria [D-WA]
Sen. Padilla, Alex [D-CA]
Sen. Murray, Patty [D-WA]
Sen. Booker, Cory A. [D-NJ]
Committees and Subcommittees
Finance Committee
Variations and Revisions
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