Virginia 2024 Regular Session

Virginia House Bill HB1470

Introduced
1/19/24  

Caption

Income tax, state; deduction for union dues.

Impact

If enacted, HB1470 would have a significant impact on state tax laws by introducing new deductions that specifically target individuals engaged in labor organizations. This bill signals recognition of the importance of unions in representing worker interests and could increase union participation by lowering the cost barriers associated with membership. The inclusion of union dues as a deductible expense underscores a commitment to supporting labor rights and collective bargaining within the state of Virginia.

Summary

House Bill 1470 seeks to amend Virginia state income tax laws by allowing taxpayers to deduct union dues paid to labor organizations from their taxable income starting from taxable years beginning on and after January 1, 2024. This proposed deduction aims to provide financial relief to individuals who actively participate in labor unions by alleviating part of their financial obligations related to union membership. Supporters argue that this change will encourage union membership and enhance workers' rights by making unionization more affordable for workers.

Contention

Despite its intended positive effects on union membership, HB1470 could face opposition. Critics may argue that the bill represents a financial burden on the state budget by reducing tax revenues as additional deductions are introduced. There could also be concerns regarding equity, as not all workers may have the same union affiliations or benefits, leading to a potential disparity in tax advantages. Moreover, opponents might contend that funds used for union dues often do not directly translate into benefits for all workers, challenging whether such deductions should be supported through state tax policy.

Companion Bills

VA HB165

Similar To Income tax, state; deduction for union dues.

Previously Filed As

VA HB2406

Income tax, state; deductions for businesses.

VA SB1423

Income tax, state; rates and deductions for businesses.

VA HB2319

Income tax, state; lowers rates and raises standard deductions.

VA HB2268

Income tax, state; individual tax brackets, deductions, and exemptions.

VA SB1451

Income tax, state; lowers rates and raises standard deductions.

VA SB851

Income tax, state; increases standard deduction.

VA HB2065

Income tax, state; create tax deduction for teaching materials.

VA HB2261

Income tax, state; deduction for elderly and disabled individuals.

VA HB472

Income tax, state; increases standard deduction.

VA HB2138

Income tax, state and corporate; business interest, qualified business income deduction.

Similar Bills

VA SB1461

Virginia College Opportunity Endowment and Fund; established.

VA SB950

Income tax, state and corporate; Paycheck Protection Program loans.

VA HB1740

Income tax, state; contributions to Virginia College Savings Plan accounts.

VA HB240

Income tax, state; contributions to Virginia College Savings Plan accounts, report.

VA HB240

Income tax, state; contributions to Virginia College Savings Plan accounts, report.

VA SB501

Virginia College Opportunity Endowment and Fund; created.

VA SB501

Virginia College Opportunity Endowment and Fund; created.

VA SB1355

Income tax, state and corporate; business interest, qualified business income deduction.