II 116th CONGRESS 1st Session S. 1026 IN THE SENATE OF THE UNITED STATES April 4, 2019 Mr. Casey (for himself, Mr. Whitehouse , Ms. Smith , Ms. Stabenow , Mr. Menendez , Ms. Baldwin , Mr. Brown , Ms. Cortez Masto , Mrs. Gillibrand , Mrs. Murray , Mr. Cardin , Ms. Klobuchar , and Mr. Merkley ) 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.