Tax Fairness for Workers Act

HR 4963, the Tax Fairness for Workers Act, would restore tax deductions for certain employee expenses. It creates an above-the-line deduction for union dues and expenses paid by wage-earning employees, and allows miscellaneous itemized deductions for other work-related expenses (like uniforms or supplies) that were previously disallowed after 2017 tax law changes. These provisions directly affect employees who pay union dues or incur qualifying job-related costs. The bill amends specific sections of the Internal Revenue Code to make these deductions available for taxable years beginning after December 31, 2022. It does not change tax rates or provide new benefits, only reinstating previously eliminated deductions for eligible workers.