,,ii  #aae? ,,congress  #b;d ,session   
,s4 #bgah  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #ai1 #bjah ,mr4 
,casey 7= himself1 ,ms4 ,/ab5[1 ,mr4    
,m55dez1 ,mr4 ,:iteh\se1 & ,ms4 ,baldw97
 introduc$ ! foll[+ bill2 :i* 0 read    
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[ work]s an 
above-!-l9e d$uction = union dues &     
exp5ses & to all[ a miscellane\s itemiz$
 d$uction = work]s = all unreimburs$    
exp5ses incurr$ 9 ! trade or bus9ess (  
be+ an employee4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,tax ,fairness =   
,work]s ,act4  #b4 ,all[ance ( d$uction 
= c]ta9 exp5ses ( ! trade or bus9ess (  
be+ an employee  7a7 ,above-!-,l9e      
d$uction = union dues & exp5ses ,section
 #fb7;a77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new s5t5ce3 ,! limitation "u !   
prec$+ s5t5ce %all n apply to d$uctions 
:i* are attributable to a trade or      
bus9ess consi/+ ( ! p]=mance ( s]vices  

by ! taxpay] z an employee if su*       
d$uctions are = union dues & exp5ses4   
7b7 ,all[ance ( miscellane\s itemiz$    
d$uction = o!r exp5ses ( ! trade or     
bus9ess ( be+ an employee ,section      
#fg7;g7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$-- 7#a7 by /rik+ ,not)/&+ 
subsection 7a71 & ins]t+3  7#a7 ,9 g5]al
 ,not)/&+ subsection 7a71 except z      
provid$ 9 p>agraph 7#b71  2 &  7#b7 by  
add+ at ! end ! foll[+3  7#b7 ,exception
 = exp5ses ( ! trade or bus9ess ( be+ an
 employee  7,a7 ,9 g5]al ,p>agraph 7#a7 
%all n apply to miscellane\s itemiz$    
d$uctions = any taxable ye> :i* are     
itemiz$ d$uctions attributable to a     
trade or bus9ess c>ri$ on by ! taxpay]  
:i* consi/s ( ! p]=mance ( s]vices by ! 
taxpay] z an employee4  7,b7            
,application ( #b-p]c5t te/ ,9 apply+   
subsection 7a7 = any taxable ye> to :i* 
?is p>agraph applies1 only ! itemiz$    
d$uctions describ$ 9 subp>agraph 7,a7   
%all be tak5 into acc\nt z miscellane\s 
itemiz$ d$uctions4  4  7c7 ,effective   

dates  7#a7 ,above-!-l9e d$uction ,!    
am5dm5t made by subsection 7a7 %all     
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjag4  7#b7 ,miscellane\s
 itemiz$ d$uctions ,! am5dm5t made by   
subsection 7b7 %all take effect z if    
includ$ 9 ! am5dm5t made by section     
#aajde7;a7 ( ,public ,law #aae-ig4