Bill > HB165

This bill provides an income tax deduction beginning in taxable year 2024 for the amount paid by an individual for union dues for participation in a labor organization. A "labor organization" is defined as an organization in which employees participate and that exists, in whole or in part, to deal with employers concerning grievances, labor disputes, wages, hours, or working conditions. "Union dues" refers to the total amount of dues, fees, assessments, or other charges required of members or public employees represented by a labor organization.