Bill > HB3280

This bill amends the Illinois Income Tax Act to create a tax deduction for union dues paid by taxpayers, with some specific conditions and limitations. Starting from the 2026 tax year, individual taxpayers can deduct the full amount of union dues paid during the taxable year if they were not allowed a federal deduction under Section 67 of the Internal Revenue Code. If some portion of union dues was already allowed as a federal miscellaneous itemized deduction, the Illinois deduction will be calculated as a proportional percentage of the disallowed dues. There are maximum deduction limits: $60 for individual taxpayers and $100 for married couples filing jointly. The bill defines union dues as those amounts deductible as union dues and agency shop fees under Section 162 of the Internal Revenue Code. The deduction is exempt from the Act's standard sunset provision, meaning it will not automatically expire, and the bill takes effect immediately upon enactment.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=3280&GAID=18&DocTypeID=HB&SessionID=114&GA=104