This bill proposes significant amendments to the Internal Revenue Code of 1986 to provide tax relief for employees. It specifically allows for an **above-the-line deduction** for **union dues and expenses**, meaning these costs can be deducted from gross income before calculating adjusted gross income, thereby not being subject to the usual limitations on itemized deductions. Furthermore, the legislation reintroduces a **miscellaneous itemized deduction** for **all unreimbursed expenses** incurred by an individual in the trade or business of being an employee. This deduction would be subject to the existing 2-percent adjusted gross income threshold, restoring a tax benefit previously eliminated. These amendments are slated to take effect for taxable years beginning after December 31, 2024.