Bill > A03979

This bill establishes a tax credit for workers who pay union dues, effective for tax years beginning on or after January 1, 2026. The credit allows taxpayers to claim a dollar-for-dollar reduction in their state income tax for 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 refunded without interest. To claim the credit, taxpayers must submit the appropriate documentation as specified by the tax commissioner. The bill provides specific definitions for key terms, including "labor organization" (which encompasses groups that represent employees in negotiations about workplace issues like wages and working conditions) and "qualified union dues" (the total amount of required membership fees or charges). This tax credit aims to provide financial relief to union members and potentially encourage union membership by offsetting the cost of dues.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A3979