Introduced
Passed House
Passed Senate
Became law
Adjourned sine die. The bill was pending when the session ended, so it did not pass.
Last action · February 21, 2025
To Appropriations & Revenue (H)

Introduced February 14, 2025

House
Adjourned Sine Die
2025 Regular Session

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.

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Plain-language summary
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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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Legislative History

Feb 14, 2025 · House
Introduced In House
Feb 14, 2025 · House
To Committee On Committees (H)
Feb 21, 2025 · House
To Appropriations & Revenue (H)

Primary Sponsor

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Portrait of Nima Kulkarni

Nima Kulkarni

Representative · House District 040

Primary sponsor
Nima.Kulkarni@kylegislature.gov

Co-sponsors (2)

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Portrait of Rachel Roarx

Rachel Roarx

Representative · House District 038

Co-sponsor
rachel.roarx@kylegislature.gov
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Portrait of Sarah Stalker

Sarah Stalker

Representative · House District 034

Co-sponsor
sarah.stalker@kylegislature.gov

Bill Text Versions

Introduced (original)

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