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Tax Fairness for Workers Act

1/11/2023, 1:49 PM

Congressional Summary of S 1157

Tax Fairness for Workers Act

This bill allows an above-the-line tax deduction for union dues and expenses. (An above-the-line deduction is subtracted from gross income and is available whether or not a taxpayer itemizes other deductions.)

The bill also reinstates the miscellaneous itemized tax deduction for unreimbursed expenses attributable to the performance of services as an employee (Under current law, all miscellaneous itemized deductions are suspended through 2025).

Current Status of Bill S 1157

Bill S 1157 is currently in the status of Bill Introduced since April 15, 2021. Bill S 1157 was introduced during Congress 117 and was introduced to the Senate on April 15, 2021.  Bill S 1157's most recent activity was Read twice and referred to the Committee on Finance. as of April 15, 2021

Bipartisan Support of Bill S 1157

Total Number of Sponsors
1
Democrat Sponsors
1
Republican Sponsors
0
Unaffiliated Sponsors
0
Total Number of Cosponsors
37
Democrat Cosponsors
35
Republican Cosponsors
0
Unaffiliated Cosponsors
2

Policy Area and Potential Impact of Bill S 1157

Primary Policy Focus

Taxation

Potential Impact Areas

- Business expenses
- Income tax deductions
- Labor-management relations

Alternate Title(s) of Bill S 1157

Tax Fairness for Workers Act
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.
Tax Fairness for Workers Act

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