H.R. 2671: Tax Fairness for Workers Act

Introduced Apr 7, 2025175 cosponsors

Sponsor

Brendan Boyle

Democrat · PA-2

Bill Progress

IntroducedApr 7

Committee

Pass House

Pass Senate

Signed

Law

Latest Action · Apr 7, 2025

1/4

Referred to the House Committee on Ways and Means.

You shouldn’t pay taxes on job costs

3 min readLast updated July 5, 2026

Why it matters

175 lawmakers are backing a plan to bring back tax write-offs many employees lost. If you pay union dues or cover job expenses your employer does not reimburse, H.R. 2671 would let more of those costs reduce your federal taxable income again.

H.R. 2671 would restore two tax breaks for employees starting with 2025 tax years.

First, it would let workers deduct union dues and related expenses directly from income, which matters even if you do not itemize. Second, it would reopen an itemized deduction for unreimbursed employee business expenses that current law generally blocks.

In practice, this is aimed at people who spend their own money to keep working. If your employer does not reimburse a required cost, this bill would make it easier to count that expense on your federal return again.

The catch is that not every worker benefits the same way. Union dues get the stronger treatment because they would be deductible without itemizing, while other job expenses would still run through itemized deduction rules.

H.R. 2671 Bill Summary

What H.R. 2671 actually does.

Union dues become deductible again

H.R. 2671 would let employees deduct union dues and related expenses directly from income for tax years beginning after 2024. That means this break could matter even if you do not itemize deductions.

Job expenses can count on your return again

Workers with unreimbursed employee business expenses could once again claim those costs as itemized deductions. This is aimed at expenses tied to working as an employee, not every work-related cost for every taxpayer.

The bill is limited to W-2 work

The deduction changes are written for people performing services as employees. Independent contractors and other nonemployee workers are not the focus of this bill.

Some expenses still face itemizing rules

Union dues get a direct deduction, but other unreimbursed employee expenses would still work through itemized deduction rules. That means the value depends on your filing situation and whether you itemize.

Changes start with 2025 tax years

The bill applies to tax years beginning after December 31, 2024. For most filers, that means the first affected federal return would be for 2025.

Who benefits from H.R. 2671?

Union members paying dues out of pocket

If you pay dues to keep your job or stay in good standing, H.R. 2671 would let those costs reduce your taxable income again starting with 2025 tax years.

Employees covering their own work costs

Teachers buying classroom supplies, workers paying for tools, travel, uniforms, or other unreimbursed expenses could regain a federal deduction if they itemize.

Households that currently miss these write-offs

The biggest change is for workers who now absorb job costs with no federal tax break. The bill is designed to reopen deductions that current law largely shut down.

Who is affected by H.R. 2671?

W-2 employees filing federal taxes

These workers would see the main change because the bill is written around expenses tied to being an employee.

Nonunion workers with job expenses

They could benefit too, but only through the itemized deduction path. That is narrower than the direct deduction the bill gives union dues.

Tax preparers and the IRS

They would need to apply a restored deduction framework beginning with 2025 tax years and distinguish between union dues and other employee expenses.

Federal revenue totals

Because deductions lower taxable income, the federal government would collect less revenue from eligible workers if the bill becomes law. The bill text provided does not include an official cost estimate.

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Tracking floor activity — no debate on H.R. 2671 yet. Updates when a legislator speaks on the record.

HR2671 Legislative Journey

1 actions

House: Committee Action

Apr 7, 2025

Referred to the House Committee on Ways and Means.

About the Sponsor

Brendan Boyle

Democrat, Pennsylvania's 2nd congressional district · 11 years in Congress

Committees: the Budget, Ways and Means

View full profile →

Cosponsors (175)

This bill gained 1 cosponsor in the last 30 days

This bill has 175 cosponsors: 169 Democrats, 6 Republicans. Cosponsors represent 39 states: Alabama, Arizona, California, and 36 more.

169Democrats6Republicans·39 states

Donald Norcross

Democrat · NJ

Delia Ramirez

Democrat · IL

Daniel Goldman

Democrat · NY

George Latimer

Democrat · NY

Al Green

Democrat · TX

Janice Schakowsky

Democrat · IL

Debbie Wasserman Schultz

Democrat · FL

Seth Moulton

Democrat · MA

Julia Brownley

Democrat · CA

Brittany Pettersen

Democrat · CO

Sanford Bishop

Democrat · GA

Morgan McGarvey

Democrat · KY

Cosponsor Coverage Map

Committee Sponsors

Ways and Means Committee

19D26R

|16 signed29 not yet

16 of 45 committee members cosponsored

4 Democrats across this committee haven't cosponsored yet. Mobilize their constituents

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H.R. 2671 Quick Facts

Cosponsors

175+1

+170 more

Committee: Ways and Means
Chamber: House
Policy: Taxation
Introduced: Apr 7, 2025

Referred to the House Committee on Ways and Means.

Apr 7, 2025

Constituent Resources

Find your legislators on H.R. 2671

Get notified when this bill moves

Official Sources

H.R. 2671 on Congress.gov

Official bill page with text, actions, cosponsors, and committee status for the Tax Fairness for Workers Act.

IRS Publication 529: Miscellaneous Deductions

IRS guidance on miscellaneous deductions, including unreimbursed employee expenses and how current law limits them.

IRS Publication 15-T: Federal Income Tax Withholding Methods

IRS withholding guidance that helps explain what an above-the-line deduction could mean for taxable wages and withholding calculations.

U.S. House Ways and Means Committee

The House committee with jurisdiction over tax legislation, where H.R. 2671 was referred.

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H.R. 2671 Common Questions

Would H.R. 2671 let you deduct union dues again?

Yes. H.R. 2671 would restore a federal deduction for union dues and related expenses starting with 2025 tax years.

When would the tax changes start?

The bill applies to tax years beginning after December 31, 2024. For most people, that means your 2025 federal return.

Does H.R. 2671 bring back unreimbursed employee expense deductions?

Yes. It would reopen an itemized deduction for certain job expenses employees pay out of pocket, like costs tied to working as a W-2 employee.

Do you have to itemize to benefit from H.R. 2671?

For union dues, no — the bill would let you deduct those directly from income. For other employee job expenses, generally yes, because those would return through itemized deductions.

Who qualifies for the restored job expense deduction?

The bill is aimed at people working as employees. If your unreimbursed costs come from doing a W-2 job, those expenses are the ones H.R. 2671 targets.

Would this bill help independent contractors too?

Not directly. H.R. 2671 is written for people performing services as employees, so its main tax changes target W-2 workers.

Would H.R. 2671 change your 2024 taxes?

No. The bill starts after 2024, so it would not apply to the federal return you file for tax year 2024.

Based on H.R. 2671 bill text

H.R. 2671 Bill Text

“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 miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee.”

Source: U.S. Government Publishing Office