United States 119th Congress Status: In Committee Bipartisan · 34 D · 2 I cosponsors

S 1286 — Tax Fairness for Workers Act

Last action — Read twice and referred to the Committee on Finance.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced April 03, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 36 sponsors

    1 primary, 35 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (34 D · 2 I) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

How this bill changes current law

4 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill amends the Internal Revenue Code to allow above-the-line deductions for union dues and miscellaneous itemized deductions for employee expenses.

  • Section 62(a)(1)

    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 expenses.

    This allows employees to deduct union dues and expenses without limitation.

  • Section 67(g)

    2025.--Notwithstanding subsection (a), → 2025.--(1) In general.--Notwithstanding subsection (a), except as provided in paragraph (2),

    This modifies a section to provide more clarity on exceptions to the 2-percent floor for certain deductions.

  • Section 67(g)

    (2) Exception for expenses of the trade or business of being an employee.--(A) In general.--Paragraph (1) 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 employee.

    This establishes an exception to the limitation on miscellaneous itemized deductions for employee-related expenses.

  • Section 67(g)

    (B) Application of 2-percent test.--In applying subsection (a) for any taxable year to which this paragraph applies, only the itemized deductions described in subparagraph (A) shall be taken into account as miscellaneous itemized deductions.

    This clarifies that only certain employee-related itemized deductions are subject to the 2-percent limitation.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 35 co-sponsors · 511 not signed on

Sponsors (1)

Co-sponsors (35)

Not signed on (511)

511 members have not signed on to this bill.

Show all 511 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors S 1286?
S 1286 is sponsored by Smith, Tina (Democratic), Luján, Ben Ray (Democratic), Merkley, Jeff (Democratic), Murphy, Christopher (Democratic), Van Hollen, Chris (Democratic), Warnock, Raphael G. (Democratic), Hirono, Mazie K. (Democratic), Durbin, Richard J. (Democratic), Blumenthal, Richard (Democratic), Klobuchar, Amy (Democratic), Shaheen, Jeanne (Democratic), Fetterman, John (Democratic), Wyden, Ron (Democratic), Reed, Jack (Democratic), Rosen, Jacky (Democratic), Baldwin, Tammy (Democratic), Bennet, Michael F. (Democratic), Duckworth, Tammy (Democratic), Gallego, Ruben (Democratic), Gillibrand, Kirsten E. (Democratic), Schatz, Brian (Democratic), Welch, Peter (Democratic), Slotkin, Elissa (Democratic), Warren, Elizabeth (Democratic), Sanders, Bernard (Independent), King, Angus S., Jr. (Independent), Kelly, Mark (Democratic), Markey, Edward J. (Democratic), Whitehouse, Sheldon (Democratic), Heinrich, Martin (Democratic), Cantwell, Maria (Democratic), Padilla, Alex (Democratic), Murray, Patty (Democratic), Booker, Cory A. (Democratic), Peters, Gary C. (Democratic), and Cortez Masto, Catherine (Democratic).
What is the current status of S 1286?
This bill is in committee in the Senate. Introduced April 03, 2025. It must pass committee before a floor vote.
Where can I track S 1286?
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