H.R. 2671 — Tax Fairness for Workers Act

This section allows above-the-line deductions under IRC §62(a)(1) for union dues and expenses attributable to the trade or business of performing services as an employee. It also excepts miscellaneous itemized deductions for other such employee business expenses from the suspension under IRC §67(g) (applicable to tax years 2018-2025), allowing them subject to the two-percent of adjusted gross income floor. The amendments apply to taxable years beginning after December 31, 2024.