Allows employees to deduct certain work-related costs that had been limited or disallowed. The bill creates (1) an above-the-line deduction for union dues and certain union-related expenses paid by employees, and (2) an exception permitting certain employee business expenses to be claimed as miscellaneous itemized deductions with a special rule for the 2%-of-AGI floor. These rules apply to taxable years beginning after December 31, 2024.