,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bajc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #d1 #bjai,mr4  
,lamb 7= himself1 ,ms4 ,norton1 ,mr4    
,ryan1 ,mr4 ,br9disi1 ,mr4 ,pocan1 ,ms4 
,br[nley ( ,cali=nia1 ,ms4 ,m5g1 ,mr4   
,mi*ael ,f4 ,doyle ( ,p5nsylvania1 ,mr4 
,gonzalez ( ,texas1 ,ms4 ,wass]man      
,s*ultz1 & ,mr4 ,g>am5di7 introduc$ !   
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,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+ #bjbe4--,not)/&+ subsection 7a71 
& ins]t+ 8#bjbe4--  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   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjah4