U.S. Senator Tammy Baldwin Helps Introduce Tax Fairness for Workers Act

Legislation Will Restore Tax Deductions for Union Dues, Unreimbursed Work Expenses

WASHINGTON, D.C. - Though the Republican tax bill was sold to the public as a “middle-class miracle,” there are a number of provisions that undermine working families and make it harder for Wisconsinites to make ends meet. Among these provisions was the suspension of tax deductions for union dues and other common employee expenses. In response to the GOP tax scheme’s deliberate attack on working Americans and union members, Senator Baldwin joined Senator Bob Casey (D-PA) in introducing The Tax Fairness for Workers Act. This legislation will not only reinstate the deduction for unreimbursed employee expenses, but will make the deduction for union dues above-the-line, making it available to everyone, not just those who itemize.

“We need to make sure we are empowering workers, not undermining their economic security,” said Senator Baldwin. “The Republican tax bill suspended tax deductions for union workers and this reform will restore tax relief that working families have depended on to make ends meet.”

This bill would make the deduction for union dues above the line, meaning the tax deduction can be taken regardless of whether a taxpayer itemizes deductions. It would also reinstate the miscellaneous deductions for unreimbursed employee expenses, including the deduction for travel, tools and uniforms. These miscellaneous deductions were “suspended” in the Republican tax bill for tax years 2018 to 2025.

In addition to Senators Baldwin and Casey, the bill is cosponsored by U.S. Senators Debbie Stabenow (D-MI), Bob Menendez (D-NJ) and Sheldon Whitehouse (D-RI).

This legislation is endorsed by USW, AFL-CIO, NABTU, Teamsters, IAM, CWA, UAW, AFGE, NEA, AFT, UFCW, UMWA and AFSCME.