Rep. Boyle Introduces Tax Fairness for Workers Act to Restore Deductions for Union Dues and Work Costs
The Tax Fairness for Workers Act is currently in the early stages of the legislative process. It was recently introduced and sent to the House Committee on Ways and Means for review. There are no upcoming votes scheduled at this time.
While this bill has a very large number of Democratic supporters, it faces a difficult path in a Republican-controlled House that typically opposes expanding these specific tax deductions.
This bill’s path across every version that has carried it.
Reintroduced
Reintroduced from H.R. 4963 (118th), which died when its Congress ended.
H.R. 4963 (118th) →Scores run from -100 (strongly harmful) to +100 (strongly beneficial) for each group, combining impact, certainty, scope, and duration ratings of 1-5. How impact scoring works
Most gig workers are classified as independent contractors and can already deduct business expenses on Schedule C. However, those who are misclassified as employees or who work in hybrid arrangements could benefit from the restored unreimbursed employee expense deduction. The direct impact on most gig workers is minimal since the bill targets W-2 employees specifically.
Referred to the House Committee on Ways and Means.
Introduced in House
The bill was officially filed and given a number. It now enters the legislative queue.
The bill continues to gain bipartisan support, reaching 191 co-sponsors. For truck drivers, the bill would reinstate the ability for employee drivers to utilize a per diem tax deduction, which was eliminated for company drivers by the Tax Cuts and Jobs Act of 2017.
Legislation pending in Congress would restore the tax deductibility of union dues for workers and create an 'above the line' deduction. Rep. Brendan Boyle noted that labor union members often incur significant costs related to their work, such as safety equipment and tools.
Sen. Bob Casey introduced the Tax Fairness for Workers Act to reverse the 2017 tax reform that eliminated miscellaneous job-related deductions. The bill would elevate union dues to an above-the-line deduction, allowing workers to claim it even if they do not itemize.
No votes recorded for this bill yet.
Document Type
Congressional Bill
Official Title
Tax Fairness for Workers Act
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