AN ACT relating to a deduction for union dues.

Amend KRS 141.019, relating to income tax, to define terms; allow a deduction from gross income for union dues and professional membership dues paid for taxable years beginning on or after January 1, 2026, but before January 1, 2030; amend KRS 131.190 to allow the Department of Revenue to report on the exclusion; make technical changes.

Introduced: February 5, 2025

Last action: February 18, 2025

Withdrawn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 deduct union dues and professional membership dues from their taxable income on state tax returns, reducing the amount of income subject to Kentucky's income tax. The deduction would have applied to tax years 2026 through 2029. It also would have required the Department of Revenue to report on the use of this deduction. Who it may affect: workers who pay union dues or professional membership dues and file Kentucky state income taxes.

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