3.0.0 2103 2022-11-01T19:17:14Z 2022-11-01T19:17:14Z House HR 2019-04-04 116 [Congressional Record Volume 165, Number 59 (Thursday, April 4, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LAMB:H.R. 2103.Congress has the power to enact this legislation pursuantto the following:Article 1 Section 8[Page H3101]]]> hswm00 Ways and Means Committee House Standing Referred to 2019-04-04T13:02:40Z Tax Fairness for Workers Act 116 1026 S 2019-04-04 Read twice and referred to the Committee on Finance. Identical bill CRS 2019-04-04 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-04-04 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-04-04 Introduced in House IntroReferral 1000 9 Library of Congress L000588 Rep. Lamb, Conor [D-PA-17] Conor Lamb D PA 17 N N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2019-04-04 True R000577 Rep. Ryan, Tim [D-OH-13] TIM RYAN D OH 13 2019-04-04 True B001308 Rep. Brindisi, Anthony [D-NY-22] Anthony Brindisi D NY 22 2019-04-04 True P000607 Rep. Pocan, Mark [D-WI-2] Mark Pocan D WI 2 2019-04-04 True B001285 Rep. Brownley, Julia [D-CA-26] Julia Brownley D CA 26 2019-04-04 True M001188 Rep. Meng, Grace [D-NY-6] Grace Meng D NY 6 2019-04-04 True D000482 Rep. Doyle, Michael F. [D-PA-18] MIKE DOYLE D PA 18 2019-04-04 True G000581 Rep. Gonzalez, Vicente [D-TX-15] Vicente Gonzalez D TX 15 2019-04-04 True W000797 Rep. Wasserman Schultz, Debbie [D-FL-23] Debbie Wasserman Schultz D FL 23 2019-04-04 True G000559 Rep. Garamendi, John [D-CA-3] John Garamendi D CA 3 2019-04-04 True N000188 Rep. Norcross, Donald [D-NJ-1] Donald Norcross D NJ 1 2019-04-12 False G000576 Rep. Grothman, Glenn [R-WI-6] Glenn Grothman R WI 6 2019-04-12 False G000592 Rep. Golden, Jared F. [D-ME-2] Jared Golden D ME F. 2 2019-04-25 False F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2019-04-25 False S001205 Rep. Scanlon, Mary Gay [D-PA-5] Mary Scanlon D PA Gay 5 2019-06-10 False A000378 Rep. Axne, Cynthia [D-IA-3] Cynthia Axne D IA 3 2019-06-13 False F000467 Rep. Finkenauer, Abby [D-IA-1] Abby Finkenauer D IA 1 2019-07-30 False B001298 Rep. Bacon, Don [R-NE-2] Don Bacon R NE 2 2019-09-19 False D000216 Rep. DeLauro, Rosa L. [D-CT-3] ROSA DELAURO D CT 3 2019-11-08 False L000579 Rep. Lowenthal, Alan S. [D-CA-47] Alan Lowenthal D CA S. 47 2020-01-21 False Taxation Business expenses Income tax deductions Labor-management relations Taxation 00 2019-04-04 Introduced in House 2019-05-06T16:03:33Z 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.)

]]> Tax Fairness for Workers Act Display Title Tax Fairness for Workers Act Official Title as Introduced 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. Introduced in House IH Short Title(s) as Introduced Tax Fairness for Workers Act Introduced in House IH Introduced in House 2019-04-04T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr2103ih/xml/BILLS-116hr2103ih.xml 2019-04-04 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.