H179: Labor Org. Membership Dues Tax Deductible. Latest Version

Companion Bill: S169 : Labor Org. Membership Dues Tax Deductible.
Session: 2025 - 2026

House
Passed 1st Reading
Rules


AN ACT to create a tax deduction for labor organization membership dues.



The General Assembly of North Carolina enacts:



SECTION 1.  G.S. 105‑153.5(b) is amended by adding a new subdivision to read:



(17)    The amount paid by the taxpayer during the taxable year as labor organization membership dues. For purposes of this subdivision, labor organization membership dues are dues, fees, assessments, or other monies required as a condition of membership or participation in a labor organization as defined in G.S. 168A‑3.



SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2026.





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