Bill > S169

This bill amends North Carolina's tax code to create a new tax deduction for labor organization membership dues. Specifically, the legislation allows taxpayers to deduct the amount they pay in membership dues, fees, assessments, or other required payments to a labor organization during the taxable year. The bill references the definition of "labor organization" from North Carolina General Statute 168A-3, ensuring that only qualifying organizational dues are eligible for the tax deduction. The tax deduction will become effective for taxable years starting on or after January 1, 2026, which means taxpayers can first claim this deduction on their 2026 tax returns. By providing this tax benefit, the bill aims to reduce the financial burden on workers who are members of labor organizations and potentially incentivize labor organization membership.

https://www.ncleg.gov/BillLookUp/2025/S169