House bill would restore work expense deductions cut in 2017

What does this do?

HR 2671 makes two changes to federal tax law. It allows union members to deduct dues from taxable income without itemizing, and it restores the ability for workers to deduct unreimbursed job-related expenses such as tools, uniforms, or home office costs when they do itemize. The work expense deduction was removed by the 2017 Tax Cuts and Jobs Act and would return starting with the 2025 tax year.

Who does it affect?

Union members would benefit from the dues provision regardless of how they file their taxes. Workers who pay out-of-pocket job-related costs and choose to itemize deductions could use the restored work expense deduction, though that limits the number likely to do so.

Why does it matter?

Because most workers take the standard deduction rather than itemize, the restored work expense deduction would reach a narrower group than the union dues change. Workers who are not union members and who take the standard deduction would likely see little to no change under this bill.

Where does it stand?