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I
116TH CONGRESS
1ST SESSION H. R. 2103
To amend the Internal Revenue Code of 1986 to allow workers an above-
the-line deduction for union dues and expenses and to allow a miscella-
neous itemized deduction for workers for all unreimbursed expenses in-
curred in the trade or business of being an employee.
IN THE HOUSE OF REPRESENTATIVES
APRIL 4, 2019
Mr. LAMB (for himself, Ms. NORTON, Mr. RYAN, Mr. BRINDISI, Mr. POCAN,
Ms. BROWNLEY of California, Ms. MENG, Mr. MICHAEL F. DOYLE of
Pennsylvania, Mr. GONZALEZ of Texas, Ms. WASSERMAN SCHULTZ, and
Mr. GARAMENDI) introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to allow work-
ers an above-the-line deduction for union dues and ex-
penses and to allow a miscellaneous itemized deduction
for workers for all unreimbursed expenses incurred in
the trade or business of being an employee.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Tax Fairness for
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Workers Act’’.
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SEC. 2. ALLOWANCE OF DEDUCTION FOR CERTAIN EX-
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PENSES OF THE TRADE OR BUSINESS OF
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BEING AN EMPLOYEE.
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(a) ABOVE-THE-LINE DEDUCTION FOR UNION DUES
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AND EXPENSES.—Section 62(a)(1) of the Internal Rev-
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enue Code of 1986 is amended by adding at the end the
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following new sentence: ‘‘The limitation under the pre-
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ceding sentence shall not apply to deductions which are
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attributable to a trade or business consisting of the per-
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formance of services by the taxpayer as an employee if
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such deductions are for union dues and expenses.’’
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(b) ALLOWANCE OF MISCELLANEOUS ITEMIZED DE-
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DUCTION
FOR OTHER EXPENSES
OF
THE TRADE
OR
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BUSINESS OF BEING AN EMPLOYEE.—Section 67(g) of
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the Internal Revenue Code of 1986 is amended—
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(1) by striking ‘‘2025.—Notwithstanding sub-
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section (a),’’ and inserting ‘‘2025.—
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‘‘(1) IN GENERAL.—Notwithstanding subsection
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(a), except as provided in paragraph (2),’’; and
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(2) by adding at the end the following:
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‘‘(2) EXCEPTION
FOR
EXPENSES
OF
THE
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TRADE OR BUSINESS OF BEING AN EMPLOYEE.—
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‘‘(A) IN
GENERAL.—Paragraph (1) shall
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not apply to miscellaneous itemized deductions
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for any taxable year which are itemized deduc-
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tions attributable to a trade or business carried
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on by the taxpayer which consists of the per-
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formance of services by the taxpayer as an em-
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ployee.
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‘‘(B) APPLICATION OF 2-PERCENT TEST.—
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In applying subsection (a) for any taxable year
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to which this paragraph applies, only the
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itemized deductions described in subparagraph
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(A) shall be taken into account as miscellaneous
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itemized deductions.’’.
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(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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December 31, 2018.
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Æ
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