summary
Introduced
02/24/2025
02/24/2025
In Committee
02/25/2025
02/25/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Session
Bill Summary
AN ACT TO CREATE A TAX DEDUCTION FOR LABOR ORGANIZATION MEMBERSHIP DUES.
AI Summary
This bill creates a new tax deduction for labor organization membership dues in North Carolina's state tax code. Specifically, the legislation allows taxpayers to deduct the amount paid for membership dues, fees, assessments, or other required payments to join or participate in a labor organization as defined under state law. The deduction will be available for state income tax returns for taxable years beginning on or after January 1, 2026. By adding this provision to the existing tax code (G.S. 105-153.5(b)), the bill provides a financial benefit to workers who are members of labor unions by reducing their state tax liability by the amount of dues paid during the tax year. This type of tax deduction can help offset the cost of union membership and potentially encourage worker participation in labor organizations.
Committee Categories
Government Affairs
Sponsors (35)
Sarah Crawford (D)*,
Garland Pierce (D)*,
Rodney Pierce (D)*,
Julie Von Haefen (D)*,
Eric Ager (D),
Amber Baker (D),
Mary Belk (D),
Cecil Brockman (D),
Gloristine Brown (D),
Kanika Brown (D),
Terry Brown (D),
Allen Buansi (D),
Laura Budd (D),
Deb Butler (D),
Becky Carney (D),
Maria Cervania (D),
Bryan Cohn (D),
Mike Colvin (D),
Allison Dahle (D),
Julia Greenfield (D),
Pricey Harrison (D),
Zack Hawkins (D),
Beth Helfrich (D),
Frances Jackson (D),
Ya Liu (D),
Carolyn Logan (D),
Tim Longest (D),
Jordan Lopez (D),
Nasif Majeed (D),
Marcia Morey (D),
Lindsey Prather (D),
Renée Price (D),
Robert Reives (D),
Phil Rubin (D),
Charles Smith (D),
Last Action
Ref To Com On Rules, Calendar, and Operations of the House (on 02/25/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.ncleg.gov/BillLookUp/2025/H179 |
| BillText | https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H179v1.pdf |
| BillText | https://www.ncleg.gov/Sessions/2025/Bills/House/PDF/H179v0.pdf |
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