Lets workers deduct union dues and job expenses, potentially lowering their taxable income.
This bill would let employees deduct certain work-related expenses from their taxes. It specifically targets union dues and other costs workers pay out-of-pocket for their jobs. Currently, these deductions are unavailable, but this bill would bring them back for the 2025 tax year.
Under current law, employees generally cannot deduct union dues or other unreimbursed job expenses from their federal income taxes for tax years through 2025. This bill would allow workers to deduct union dues and expenses directly from their income without limits. It would also bring back a deduction for other unreimbursed job expenses, but only for the amount that exceeds 2% of their adjusted gross income, starting with the 2025 tax year.
S 1286 · 119th Congress · AI Summary by gemini-2.5-flash · 10/10
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17 filings mentioned this bill
Amounts reflect total quarterly lobbying spend reported to the Senate, not bill-specific spending. Source: Senate LDA filings.