S. 1286 — Tax Fairness for Workers Act

This section (1) allows an above-the-line deduction under Section 62(a)(1) for union dues and expenses attributable to the trade or business of performing services as an employee and (2) excludes miscellaneous itemized deductions for other such employee business expenses from the suspension under Section 67(g), allowing them subject to the two-percent adjusted gross income floor, for taxable years beginning after December 31, 2024. (As background, Section 67(g) currently suspends all miscellaneous itemized deductions—including unreimbursed employee business expenses—for tax years 2018 through 2025.)