Tax Fairness for Workers Act
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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).
Read twice and referred to the Committee on Finance.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 738: Tax Fairness for Workers Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-738/
"S. 738: Tax Fairness for Workers Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-738/.
S. 738, 118th Cong. (2026), https://openamerica.io/bill/118-S-738/.
[S. 738: Tax Fairness for Workers Act](https://openamerica.io/bill/118-S-738/)