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S 1157 117th Congress Senate Taxation Business expenses Income tax deductions Labor-management relations

Tax Fairness for Workers Act

Introduced: April 15, 2021 See on congress.gov
This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 15, 2021
Read twice and referred to the Committee on Finance.
Apr 15, 2021
Introduced in Senate
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 Plain-English summary Congressional Research Service

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).

What's happening now April 15, 2021

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1157: Tax Fairness for Workers Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-1157/
MLA
"S. 1157: Tax Fairness for Workers Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-1157/.
Bluebook (legal)
S. 1157, 117th Cong. (2026), https://openamerica.io/bill/117-S-1157/.
Markdown link
[S. 1157: Tax Fairness for Workers Act](https://openamerica.io/bill/117-S-1157/)
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