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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Oct 23, 2018.
Tax Fairness for Workers Act
This bill amends the Internal Revenue Code to allow an above-the-line 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 deduction for unreimbursed expenses attributable to the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025.)