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 14, 2025

Last action: February 21, 2025

To Appropriations & Revenue (H)

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This bill would allow Kentucky workers to subtract union dues and professional membership dues from their taxable income when filing state income taxes, starting with the 2026 tax year and running through 2029. It would reduce the amount of income on which those workers owe state taxes during that period. The Department of Revenue would also be authorized to report on how the deduction is being used. Who it may affect: Kentucky workers who pay union dues or professional membership dues and file state income taxes.

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