II 118th CONGRESS 1st Session S. 738 IN THE SENATE OF THE UNITED STATES March 9, 2023 Mr. Casey (for himself, Mr. Schumer , Mrs. Murray , Mr. Brown , Mr. Sanders , Ms. Baldwin , Mr. Bennet , Mr. Blumenthal , Ms. Cantwell , Mr. Cardin , Ms. Cortez Masto , Ms. Duckworth , Mr. Durbin , Mrs. Feinstein , Mr. Fetterman , Mrs. Gillibrand , Ms. Hassan , Mr. Heinrich , Ms. Hirono , Mr. Kelly , Mr. King , Ms. Klobuchar , Mr. Luján , Mr. Markey , Mr. Menendez , Mr. Merkley , Mr. Murphy , Mr. Padilla , Mr. Reed , Ms. Rosen , Mr. Schatz , Mrs. Shaheen , Ms. Smith , Ms. Stabenow , Mr. Van Hollen , Mr. Warnock , Ms. Warren , Mr. Welch , Mr. Whitehouse , and Mr. Wyden ) 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.