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Primary Sponsor

Last Action

Ref To Com On Rules, Calendar, and Operations of the House2025-02-25

Vote Breakdown

No floor votes recorded.

Plain Language Summary

This bill allows North Carolina taxpayers to deduct labor union membership dues from their state taxable income, starting with the 2026 tax year. The deduction would apply to dues, fees, assessments, or other required payments for union membership.

Arguments in Favor

• •Supporters argue this deduction helps union members afford membership costs by reducing their tax burden, similar to other deductions for professional expenses.
• •They contend it recognizes the value unions provide through collective bargaining, workplace safety advocacy, and worker representation, and that it puts union dues on equal footing with other membership or professional fees.

Arguments Against

• •Opponents argue this creates a tax benefit that favors union members over non-union workers, potentially reducing state tax revenue without a clear public benefit.
• •They contend that unions already receive significant advantages through collective bargaining power and that a selective tax deduction unfairly subsidizes one type of organization while other membership organizations (professional associations, clubs, etc.) do not receive similar treatment.