118 HR 4963 IH: Tax Fairness for Workers Act
U.S. House of Representatives
2023-07-27
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I
118th CONGRESS
1st Session
H. R. 4963
IN THE HOUSE OF REPRESENTATIVES
July 27, 2023
Mr. Boyle of Pennsylvania (for himself, Mr. Norcross, Ms. Bonamici, Ms. Omar, Mr. Phillips, Mr. Garamendi, Ms. Lee of California, Mr. Panetta, Ms. Brownley, Mr. Sherman, Mr. Gomez, Ms. Sánchez, Mr. Larson of Connecticut, Ms. Norton, Ms. Wasserman Schultz, Mr. Bishop of Georgia, Ms. Williams of Georgia, Mrs. McBath, Mr. García of Illinois, Mr. Davis of Illinois, Mr. Krishnamoorthi, Ms. Schakowsky, Mr. Foster, Mr. Lynch, Ms. Pingree, Mrs. Dingell, Ms. Slotkin, Ms. Bush, Mr. Cleaver, Mr. Pascrell, Ms. Stansbury, Ms. Meng, Mr. Espaillat, Mr. Blumenauer, Mr. Cohen, Ms. Garcia of Texas, Mr. Doggett, Ms. DelBene, Mr. Gallego, Mr. Huffman, Mr. Carson, Mr. Moulton, Ms. Pressley, Mr. Raskin, Mr. Kildee, Ms. McCollum, Mrs. Watson Coleman, Ms. Titus, Mr. Kilmer, Mr. Pocan, Ms. Chu, Ms. Waters, Ms. Clarke of New York, Mr. Evans, Mr. Cartwright, Mr. Castro of Texas, Ms. Jayapal, Mr. Khanna, Mr. Schiff, Ms. Castor of Florida, Mr. Mfume, Ms. Leger Fernandez, Mr. Cuellar, Ms. Wexton, Mr. Connolly, Ms. Plaskett, Ms. Barragán, Mr. Schneider, Mr. Trone, Ms. Kuster, Mr. Menendez, Ms. Dean of Pennsylvania, Mr. Larsen of Washington, Ms. Strickland, Ms. Lee of Nevada, Mrs. Napolitano, Ms. DeGette, Ms. Jackson Lee, Mr. Vargas, Ms. Sherrill, Mr. Pallone, Mrs. Peltola, Ms. Tokuda, Mr. Ivey, Mr. Thanedar, Ms. Manning, Mr. Casar, Mr. Johnson of Georgia, Mrs. Trahan, Ms. Tlaib, Mr. Tonko, Mr. Beyer, Mr. Crow, Ms. Blunt Rochester, Ms. Stevens, Mr. Green of Texas, Mr. Costa, Ms. Porter, Mr. Neguse, Mr. Gottheimer, Mr. Ruiz, Ms. Wild, Mr. Frost, Mr. Deluzio, Ms. DeLauro, Mr. Nickel, Ms. Hoyle of Oregon, Mr. McGarvey, Mr. Cárdenas, Mr. Bowman, Mr. Swalwell, Mr. Peters, Ms. Wilson of Florida, Ms. Kelly of Illinois, Mr. Casten, Mr. McGovern, Mr. Sarbanes, Ms. Ross, Mr. Nadler, Mr. Smith of Washington, Mrs. Beatty, Mr. Carbajal, Mr. Torres of New York, Ms. Brown, Ms. Escobar, Mr. Allred, Ms. Ocasio-Cortez, Ms. Lois Frankel of Florida, Ms. Budzinski, Mr. Mrvan, Mr. Lieu, Mr. Courtney, Ms. Scanlon, Mr. DeSaulnier, Mr. Morelle, Mr. Takano, Mrs. Foushee, Mr. Smith of New Jersey, Mr. Payne, Ms. Kaptur, Ms. Eshoo, Mr. Sorensen, Ms. Craig, Mr. Kim of New Jersey, Mr. Landsman, Mrs. Sykes, Ms. Salinas, Ms. Houlahan, Mr. Magaziner, Ms. Crockett, Mr. Grijalva, Mrs. Hayes, Mr. Fitzpatrick, Mr. Scott of Virginia, Mr. Mullin, Ms. Scholten, Mr. Soto, Mr. Jackson of North Carolina, and Mr. Bacon) introduced the following bill; which was referred to the Committee on Ways and Means
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.
1.

Short title
This Act may be cited as the “Tax Fairness for Workers Act”.
2.

Allowance of deduction for certain expenses of the trade or business of being an employee
(a)

Above-the-Line deduction for union dues and expenses
Section 62(a)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: “The limitation under the preceding sentence shall not apply to deductions which are attributable to a trade or business consisting of the performance of services by the taxpayer as an employee if such deductions are for union dues and expenses.”.
(b)

Allowance of miscellaneous itemized deduction for other expenses of the trade or business of being an employee
Section 67(g) of the Internal Revenue Code of 1986 is amended—
(1)
by striking “2025.—Notwithstanding subsection (a),” and inserting “2025.—
“(1)

In general
Notwithstanding subsection (a), except as provided in paragraph (2),”; and
(2)
by adding at the end the following:
“(2)

Exception for expenses of the trade or business of being an employee
(A)

In general
Paragraph (1) shall not apply to miscellaneous itemized deductions for any taxable year which are itemized deductions attributable to a trade or business carried on by the taxpayer which consists of the performance of services by the taxpayer as an employee.
(B)

Application of 2-percent test
In applying subsection (a) for any taxable year to which this paragraph applies, only the itemized deductions described in subparagraph (A) shall be taken into account as miscellaneous itemized deductions.”.
(c)

Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2022.