AN ACT relating to an income tax deduction for union and professional 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, 2027, but before January 1, 2031; amend KRS 131.190 to allow the Department of Revenue to report on the deduction.

Labor and Industry Occupations and Professions Taxation Taxation, Income--Individual Collective Bargaining

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This bill would have allowed Kentucky workers to deduct union dues and professional membership dues from their taxable income, reducing the amount of state income tax they owe. The deduction would have applied for tax years 2027 through 2030. It also would have required the Department of Revenue to report on how the deduction was used. Who it may affect: workers who pay union dues and professionals who pay membership dues to industry or trade organizations.

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