AN ACT relating to a deduction for union dues.

Amend KRS 141.019, relating to income tax, to define "professional membership dues" and "union dues"; allow a deduction from gross income for union dues and professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031, and require the Department of Revenue to annually report information about this deduction to the Legislative Research Commission; amend KRS 131.190 to allow the department to report on the exclusion.

Introduced: January 7, 2026

Last action: February 19, 2026

Withdrawn

Read the full text Kentucky Legislature LegiScan

AI-generated — always verify with primary sources

Plain-language summary

Beta

This bill would have allowed Kentucky workers to subtract union dues and professional membership dues from their taxable income when filing state income taxes, starting in 2027 and running through 2030. The Department of Revenue would have been required to report yearly data on how the deduction was being used. The bill did not pass. Who it may affect: workers who pay union dues or professional membership dues, and members of labor unions or professional associations.

Open official bill text (PDF)·Report a problem with the summary