Bill > S00171

This bill establishes a tax credit for workers who pay union dues, applicable for tax years beginning on or after January 1, 2026. Under this legislation, taxpayers can claim a credit equal to the full amount of qualified union dues paid to a labor organization during the tax year. If the credit amount exceeds the taxpayer's tax liability, the excess will be treated as an overpayment and can be refunded without interest. To claim the credit, taxpayers must submit a claim with supporting documentation as specified by the tax commissioner. The bill provides detailed definitions for key terms: a "bargaining representative" is a labor organization recognized or certified as representing employees, a "labor organization" is an entity that helps employees address workplace issues like wages and working conditions, and "qualified union dues" refers to the total amount of dues, fees, assessments, or other charges required of union members or employees represented by a union. By offering this tax credit, the bill aims to provide financial relief to workers who pay union membership fees and potentially encourage union participation.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S171