Bill > S3822

Introduced Session

This bill allows a refundable gross income tax credit for qualified union dues paid to labor organizations. The bill defines "qualified union dues" as the total amount of dues, fees, assessments, or other charges or expenses required of members of or public employees represented by a labor organization. The bill also defines "labor organization" as any organization of any kind, or any agency or employee representation committee or plan, in which employees participate and that exists for the purpose, in whole or in part, of dealing with employers concerning grievances, labor disputes, wages, rates of pay, hours of employment, or conditions of work. To claim the credit allowed under the bill, a taxpayer would be required to provide, in a form and manner prescribed by the Director of the Division of Taxation, verification of the qualified union dues paid by the taxpayer during the taxable year.

AI Summary

Committee Categories

Joe Cryan (D)*, 

Introduced in the Senate, Referred to Senate Labor Committee (on 05/11/2023)

Official Document