Summary: S.1157 — 117th Congress (2021-2022)All Information (Except Text)

There is one summary for S.1157. Bill summaries are authored by CRS.

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Introduced in Senate (04/15/2021)

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).