26RS HB 207

Actions

Last Action	01/07/26: to Committee on Committees (H)
Title	AN ACT relating to a deduction for union dues.
Bill Documents	Introduced
Bill Request Number	812
Sponsors	N. Kulkarni, A. Tackett Laferty
Summary of Original Version	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.
Index Headings of Original Version	Labor And Industry - Union and professional membership dues, individual income tax deduction Occupations And Professions - Union and professional membership dues, individual income tax deduction Taxation - Union and professional membership dues, individual income tax deduction Taxation, Income--Individual - Union and professional membership dues, deduction Reports Mandated - Revenue, union and professional membership dues, individual income tax deduction State Agencies - Revenue, income tax deduction, union and professional membership dues, report