The main 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 make it easier for employees to claim deductions for union dues and other unreimbursed expenses that they incur while performing their jobs. 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.