For the 2017 tax year, union dues and expenses were deductible on Schedule A as miscellaneous deductions subject to the 2% floor. Unreimbursed job expenses and miscellaneous deductions subject to the 2% floor have been eliminated for the tax years 2018 through 2025. Under the bill, most unreimbursed job expenses would continue to be deductible as miscellaneous deductions on Schedule A. In other words, the bill would bring back the tax break for unreimbursed job expenses and would allow a deduction for union dues and expenses even for taxpayers who do not itemize. Reinstating the deductions for union dues and unreimbursed job expenses is just the start of what we need to do for the millions of Americans who were left out of the GOP tax bill.

Source: Forbes April 30, 2018 16:18 UTC