Tax Fairness for Workers Act
Official title: 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 deduc… Show full official titleShow less
Official title: 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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Referred to the House Committee on Ways and Means.
Tax Fairness for Workers Act
This bill amends the Internal Revenue Code to allow an above-the-line 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 deduction for unreimbursed expenses attributable to the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025.)
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 7086: Tax Fairness for Workers Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-7086/
"H.R. 7086: Tax Fairness for Workers Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-7086/.
H.R. 7086, 115th Cong. (2026), https://openamerica.io/bill/115-HR-7086/.
[H.R. 7086: Tax Fairness for Workers Act](https://openamerica.io/bill/115-HR-7086/)