II 115th CONGRESS 2d Session S. 2718 IN THE SENATE OF THE UNITED STATES April 19, 2018 Mr. Casey (for himself, Ms. Stabenow , Mr. Menendez , Mr. Whitehouse , and Ms. Baldwin ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to allow workers an above-the-line deduction for union dues and expenses and to allow a miscellaneous itemized deduction for workers for all unreimbursed expenses incurred in the trade or business of being an employee.