26RS SB 167

Actions

Last Action	02/05/26: to Committee on Committees (S)
Title	AN ACT relating to an income tax deduction for union and professional dues.
Bill Documents	Introduced
Bill Request Number	448
Sponsors	G. Clemons, C. Armstrong, K. Berg, R. Thomas
Summary of Original Version	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.
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 Collective Bargaining - Union and professional membership dues, individual income tax deduction