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.

Labor and Industry Occupations and Professions Taxation Taxation, Income--Individual Reports Mandated State Agencies

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This bill would have allowed Kentucky workers to deduct union dues and professional membership dues from their state taxable income for tax years 2027 through 2030, potentially reducing the amount of state income tax they owe. The Department of Revenue would have been required to report annually on how the deduction was being used. The bill did not pass. Who it may affect: Kentucky workers who pay union dues or professional membership dues.

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