H.R. 2671: Tax Fairness for Workers Act
Sponsor
Brendan Boyle
Democrat · PA-2
Bill Progress
Latest Action · Apr 7, 2025
Referred to the House Committee on Ways and Means.
Let workers write off union dues and job costs again
Why it matters
A 2017 tax law took away the deduction millions of employees used to claim for union dues, tools, uniforms, and other costs their bosses don't reimburse. H.R. 2671 would bring both breaks back, and 175 House members have already signed on. If a required cost comes out of your own paycheck, more of it could shrink your taxable income again starting with 2025 returns.
H.R. 2671, the Tax Fairness for Workers Act, would restore two deductions employees lost when the 2017 tax overhaul suspended most job-related write-offs.
The first is for union dues. The bill would let you subtract dues and related expenses straight from your income, so the break would count even if you take the standard deduction and never itemize.
The second covers other out-of-pocket job costs — the tools, travel, and supplies a W-2 worker pays for and the employer never pays back. Those would return as an itemized deduction, so they'd only help if you itemize.
Both changes are aimed at people spending their own money to do their jobs. They would apply to tax years beginning after 2024, so the first return affected would be the one you file for 2025.
H.R. 2671 Bill Summary
What H.R. 2671 actually does.
Union dues become deductible without itemizing
H.R. 2671 would let employees subtract union dues and related expenses directly from income for tax years beginning after 2024. Because it's an above-the-line deduction, the break would count even for workers who take the standard deduction.
Out-of-pocket job costs count on your return again
Workers with unreimbursed employee expenses could once more claim those costs as an itemized deduction. This targets money spent doing a W-2 job — not every work-related cost for every taxpayer.
The break is written for W-2 employees
The deduction changes apply to people performing services as employees. Independent contractors and other nonemployee workers already deduct business costs a different way and are not the focus of this bill.
Two different rules for two different costs
Union dues get the stronger treatment — a direct deduction anyone can take. Other job expenses still run through itemized deduction rules, so their value depends on whether you itemize at all.
First affected return is 2025
The bill applies to tax years beginning after December 31, 2024. For most filers, that means the first return these deductions would touch is the one filed for 2025.
Who benefits from H.R. 2671?
Union members paying dues out of pocket
Roughly 14 million American workers belong to a union. 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 — and you wouldn't have to itemize to claim them.
Employees who buy their own work gear
Teachers stocking their own classrooms, tradespeople buying tools, workers covering uniforms, travel, or licensing fees could regain a federal deduction — if they itemize.
Households shut out since 2018
The biggest shift is for workers who've absorbed job costs with no federal tax break since the 2017 law took effect. The bill is designed to reopen deductions that current law largely closed.
Who is affected by H.R. 2671?
W-2 employees filing federal taxes
These workers see the main change, because the bill is built around expenses tied to being an employee.
Nonunion workers with job expenses
They can benefit too, but only through the itemized deduction path. That's narrower than the direct deduction the bill gives union dues.
Tax preparers and the IRS
They would need to apply a restored deduction framework starting with 2025 returns and separate union dues from other employee expenses under the new rules.
Federal revenue
Because deductions lower taxable income, the government would collect less from eligible workers if the bill becomes law. The bill text includes no official cost estimate.
HR2671 Legislative Journey
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 has 175 cosponsors: 169 Democrats, 6 Republicans. Cosponsors represent 39 states: Alabama, Arizona, California, and 36 more.
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
16 of 45 committee members cosponsored
4 Democrats across this committee haven't cosponsored yet. Mobilize their constituents
H.R. 2671 Quick Facts
- Committee
- Ways and Means
- Chamber
- House
- Policy
- Taxation
- Introduced
- Apr 7, 2025
Referred to the House Committee on Ways and Means.
Apr 7, 2025
Official Sources
Official bill page with text, actions, cosponsors, and committee status for the Tax Fairness for Workers Act.
IRS guidance showing that current law bars most employees from deducting unreimbursed job expenses — the deduction H.R. 2671 would reopen.
The IRS form employees use to claim unreimbursed job costs like tools, uniforms, and travel — the itemized deduction this bill restores.
The statute H.R. 2671 amends to make union dues an above-the-line deduction that workers can claim without itemizing.
The section H.R. 2671 amends to exempt employee job-expense deductions from the suspension that has blocked them since 2018.
H.R. 2671 Common Questions
Can you deduct union dues under H.R. 2671?
Yes. The bill would restore a federal deduction for union dues and related expenses, and it's written as an above-the-line deduction — so you could claim it even if you take the standard deduction. It would start with 2025 tax years.
Does it bring back write-offs for job costs your employer won't cover?
Yes. H.R. 2671 would reopen an itemized deduction for unreimbursed expenses you pay to do a W-2 job — tools, uniforms, travel, and similar costs. Because it's itemized, it only helps if you itemize instead of taking the standard deduction.
Do you have to itemize to benefit from H.R. 2671?
It depends on the cost. Union dues would be deductible directly from income, so you wouldn't need to itemize. Other job expenses would come back as itemized deductions, so those only help if you itemize.
Why did these deductions disappear in the first place?
The 2017 tax overhaul suspended most miscellaneous itemized deductions for employees, including union dues and unreimbursed job costs. H.R. 2671 would undo that for these expenses and make the union dues break available without itemizing.
How much could you actually save?
A deduction lowers the income you're taxed on, not your tax bill dollar-for-dollar. At a 22% bracket, deducting $1,000 of dues or job costs trims about $220 off what you owe. The exact savings depend on your bracket and how much you spend.
Would this bill help independent contractors or gig workers?
Not directly. H.R. 2671 is written for people performing services as employees, so its changes target W-2 workers. Contractors and gig workers already deduct business costs a different way.
When would the tax changes take effect?
The bill applies to tax years beginning after December 31, 2024. For most filers, that means the first return affected would be the one you file for 2025 — it would not change your 2024 taxes.
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
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