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H.R. 2671119th CongressIn committeeLatest action Apr 7, 2025Decoded by AI · checked against the record
The plain-language version leads. The official text is always the reference.
HR 2671 lets union members deduct dues without itemizing and restores work expense deductions dropped in 2017, starting in tax year 2025.
50-second read · 4 questions answered below
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.
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.
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.
AI-drafted summary. Verify it against the official text before you act on it. Read the official bill on Congress.gov
Right now: a House committee is reviewing it. If the Senate changes it, it goes back to the House before reaching the President.
Latest action: — Referred to the House Committee on Ways and Means.