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Adds a sentence to section 62(a)(1) providing that the limitation excluding employee trade-or-business deductions from above-the-line treatment does not apply to deductions for union dues and expenses, thereby allowing such deductions in computing adjusted gross income.
Amends section 67(g) by adding a new paragraph creating an exception to the 2-percent floor for miscellaneous itemized deductions: miscellaneous itemized deductions attributable to a trade or business consisting of performance of services by the taxpayer as an employee are not subject to paragraph (1); when applying subsection (a), only those employee trade-or-business itemized deductions are to be taken into account as miscellaneous itemized deductions.
Allows employees to deduct certain work-related expenses they pay, including union dues and other employee business expenses, that were previously limited or disallowed. It treats union dues and related expenses as an above-the-line deduction and restores treatment of other employee trade-or-business expenses as miscellaneous itemized deductions. The changes apply for taxable years beginning after December 31, 2024.
Referred to the House Committee on Ways and Means.
Introduced April 7, 2025 by Brendan Francis Boyle · Last progress April 7, 2025
