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.

4/4/2025, 10:56 AM

Summary of Bill S 1286

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.

Current Status of Bill S 1286

Bill S 1286 is currently in the status of Bill Introduced since April 3, 2025. Bill S 1286 was introduced during Congress 119 and was introduced to the Senate on April 3, 2025. Bill S 1286's most recent activity was Read twice and referred to the Committee on Finance. as of April 3, 2025

Bipartisan Support of Bill S 1286

Total Number of Sponsors

Democrat Sponsors

Republican Sponsors

Unaffiliated Sponsors

Total Number of Cosponsors

Democrat Cosponsors

Republican Cosponsors

Unaffiliated Cosponsors

Policy Area and Potential Impact of Bill S 1286

Primary Policy Focus

Alternate Title(s) of Bill S 1286

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.

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