United States · Bill · S
S. 738 (118th)
Tax Fairness for Workers Act
Introduced
9 March 2023
Last action
9 March 2023 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Casey, Robert P., Jr. [D-PA], Sen. Schumer, Charles E. [D-NY], Sen. Murray, Patty [D-WA], Sen. Brown, Sherrod [D-OH], Sen. Sanders, Bernard [I-VT], Sen. Baldwin, Tammy [D-WI], Sen. Bennet, Michael F. [D-CO], Sen. Blumenthal, Richard [D-CT], Sen. Cantwell, Maria [D-WA], Sen. Cardin, Benjamin L. [D-MD], Sen. Cortez Masto, Catherine [D-NV], Sen. Duckworth, Tammy [D-IL], Sen. Durbin, Richard J. [D-IL], Sen. Feinstein, Dianne [D-CA], Sen. Fetterman, John [D-PA], Sen. Gillibrand, Kirsten E. [D-NY], Sen. Hassan, Margaret Wood [D-NH], Sen. Heinrich, Martin [D-NM], Sen. Hirono, Mazie K. [D-HI], Sen. Kelly, Mark [D-AZ], Sen. King, Angus S., Jr. [I-ME], Sen. Klobuchar, Amy [D-MN], Sen. Luján, Ben Ray [D-NM], Sen. Markey, Edward J. [D-MA], Sen. Menendez, Robert [D-NJ], Sen. Merkley, Jeff [D-OR], Sen. Murphy, Christopher [D-CT], Sen. Padilla, Alex [D-CA], Sen. Reed, Jack [D-RI], Sen. Rosen, Jacky [D-NV], Sen. Schatz, Brian [D-HI], Sen. Shaheen, Jeanne [D-NH], Sen. Smith, Tina [D-MN], Sen. Stabenow, Debbie [D-MI], Sen. Van Hollen, Chris [D-MD], Sen. Warnock, Raphael G. [D-GA], Sen. Warren, Elizabeth [D-MA], Sen. Welch, Peter [D-VT], Sen. Whitehouse, Sheldon [D-RI], Sen. Wyden, Ron [D-OR], Sen. Peters, Gary C. [D-MI]
Subjects
Taxation
Source updated
5 December 2025
Summary
Tax Fairness for Workers Act This bill allows an above-the-line tax deduction for union dues and expenses. (An above-the-line deduction is subtracted from gross income and is available whether or not a taxpayer itemizes other deductions.) The bill also reinstates the miscellaneous itemized tax deduction for unreimbursed expenses attributable to the performance of services as an employee (Under current law, all miscellaneous itemized deductions are suspended through 2025).
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
9 March 2023
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
9 March 2023
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 9 March 2023 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 9 March 2023
Introduced in Senate (PDF)
Introduced in Senate · EN · 9 March 2023
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Introduced in Senate
summary · EN · 9 March 2023
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Casey, Robert P., Jr. [D-PA] · D · Sponsor
- Sen. Schumer, Charles E. [D-NY] · D · Sponsor
- Sen. Murray, Patty [D-WA] · D · Sponsor
- Sen. Brown, Sherrod [D-OH] · D · Sponsor
- Sen. Sanders, Bernard [I-VT] · I · Sponsor
- Sen. Baldwin, Tammy [D-WI] · D · Sponsor
- Sen. Bennet, Michael F. [D-CO] · D · Sponsor
- Sen. Blumenthal, Richard [D-CT] · D · Sponsor
- Sen. Cantwell, Maria [D-WA] · D · Sponsor
- Sen. Cardin, Benjamin L. [D-MD] · D · Sponsor
- Sen. Cortez Masto, Catherine [D-NV] · D · Sponsor
- Sen. Duckworth, Tammy [D-IL] · D · Sponsor
- Sen. Durbin, Richard J. [D-IL] · D · Sponsor
- Sen. Feinstein, Dianne [D-CA] · D · Sponsor
- Sen. Fetterman, John [D-PA] · D · Sponsor
- Sen. Gillibrand, Kirsten E. [D-NY] · D · Sponsor
- Sen. Hassan, Margaret Wood [D-NH] · D · Sponsor
- Sen. Heinrich, Martin [D-NM] · D · Sponsor
- Sen. Hirono, Mazie K. [D-HI] · D · Sponsor
- Sen. Kelly, Mark [D-AZ] · D · Sponsor
- Sen. King, Angus S., Jr. [I-ME] · I · Sponsor
- Sen. Klobuchar, Amy [D-MN] · D · Sponsor
- Sen. Luján, Ben Ray [D-NM] · D · Sponsor
- Sen. Markey, Edward J. [D-MA] · D · Sponsor
- Sen. Menendez, Robert [D-NJ] · D · Sponsor
- Sen. Merkley, Jeff [D-OR] · D · Sponsor
- Sen. Murphy, Christopher [D-CT] · D · Sponsor
- Sen. Padilla, Alex [D-CA] · D · Sponsor
- Sen. Reed, Jack [D-RI] · D · Sponsor
- Sen. Rosen, Jacky [D-NV] · D · Sponsor
- Sen. Schatz, Brian [D-HI] · D · Sponsor
- Sen. Shaheen, Jeanne [D-NH] · D · Sponsor
- Sen. Smith, Tina [D-MN] · D · Sponsor
- Sen. Stabenow, Debbie [D-MI] · D · Sponsor
- Sen. Van Hollen, Chris [D-MD] · D · Sponsor
- Sen. Warnock, Raphael G. [D-GA] · D · Sponsor
- Sen. Warren, Elizabeth [D-MA] · D · Sponsor
- Sen. Welch, Peter [D-VT] · D · Sponsor
- Sen. Whitehouse, Sheldon [D-RI] · D · Sponsor
- Sen. Wyden, Ron [D-OR] · D · Sponsor
- Sen. Peters, Gary C. [D-MI] · D · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/118th-congress/senate-bill/738
- Open data entity: https://api.congress.gov/v3/bill/118/s/738
- us · 118-s-738 · source updated 5 December 2025