,,ii  #aafth ,,congress  #ast ,session  
,s4 #ajbf  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,april #d1     
#bjai,mr4 ,casey 7for himself1 ,mr4     
,whitehouse1 ,ms4 ,smith1 ,ms4          
,stabenow1 ,mr4 ,menendez1 ,ms4         
,baldwin1 ,mr4 ,brown1 ,ms4 ,cortez     
,masto1 ,mrs4 ,gillibrand1 ,mrs4        
,murray1 ,mr4 ,cardin1 ,ms4 ,klobuchar1 
and ,mr4 ,merkley7 introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to allow workers
 an above-the-line deduction for union  
dues and expenses and to allow a        
miscellaneous itemized deduction for    
workers for all unreimbursed expenses   
incurred in the trade or business of    
being an employee4  #a4 ,short title    
,this ,act may be cited as the ,tax     
,fairness for ,workers ,act4  #b4       
,allowance of deduction for certain     
expenses of the trade or business of    
being an employee  7a7 ,above-the-,line 

deduction for union dues and expenses   
,section #fb7;a77#a7 of the ,internal   
,revenue ,code of #aihf is amended by   
adding at the end the following new     
sentence3 ,the limitation under the     
preceding sentence shall not apply to   
deductions which are attributable to a  
trade or business consisting of the     
performance of services by the taxpayer 
as an employee if such deductions are   
for union dues and expenses4  7b7       
,allowance of miscellaneous itemized    
deduction for other expenses of the     
trade or business of being an employee  
,section #fg7;g7 of the ,internal       
,revenue ,code of #aihf is amended--    
7#a7 by striking                        
#bjbe4--,notwithstanding subsection 7a71
 and inserting 8#bjbe4--  7#a7 ,in      
general ,notwithstanding subsection 7a71
 except as provided in paragraph 7#b71  
2 and  7#b7 by adding at the end the    
following3  7#b7 ,exception for expenses
 of the trade or business of being an   
employee  7,a7 ,in general ,paragraph   

7#a7 shall not apply to miscellaneous   
itemized deductions for any taxable year
 which are itemized deductions          
attributable to a trade or business     
carried on by the taxpayer which        
consists of the performance of services 
by the taxpayer as an employee4  7,b7   
,application of #b-percent test ,in     
applying subsection 7a7 for any taxable 
year to which this paragraph applies1   
only the itemized deductions described  
in subparagraph 7,a7 shall be taken into
 account as miscellaneous itemized      
deductions4  4  7c7 ,effective date ,the
 amendments made by this section shall  
apply to taxable years beginning after  
,december #ca1 #bjah4