The purpose of this legislation, known as the Tax Fairness for Workers Act, is to provide tax relief to workers by allowing them to deduct certain expenses related to their employment. Specifically, it aims to support union members and other employees by making it easier for them to claim deductions for union dues and other unreimbursed work-related expenses. The key provisions of the Act include two main changes to the tax code. First, it introduces an above-the-line deduction for union dues and expenses.