Tax Fairness for Workers Act

This bill would allow workers to deduct union dues directly from their taxable income (an "above-the-line" deduction) and restore deductions for other work-related expenses like uniforms or tools that were disallowed after 2017. It affects employees who pay union dues or incur job-specific costs, particularly those in unionized workplaces or professions requiring specialized equipment. The key mechanism creates a new deduction for union dues under existing tax code sections and revives the ability to itemize other work expenses, excluding them from the 2% floor on miscellaneous deductions. These changes would apply to tax returns filed for years beginning after December 31, 2024.