GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H D
HOUSE BILL DRH30085-NIf-66
Short Title: Labor Org. Membership Dues Tax Deductible. (Public)
Sponsors: Representative Crawford.
Referred to:
*DRH30085 -NIf-66*
A BILL TO BE ENTITLED 1
AN ACT TO CREATE A TAX DEDUCTION FOR LABOR ORGANIZATION 2
MEMBERSHIP DUES. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-153.5(b) is amended by adding a new subdivision to read: 5
"(17) The amount paid by the taxpayer during the taxable year as labor organization 6
membership dues. For purposes of this subdivision, "labor organization 7
membership dues" are dues, fees, assessments, or other monies required as a 8
condition of membership or participation in a labor organization as defined in 9
G.S. 168A-3." 10
SECTION 2. This act is effective for taxable years beginning on or after January 1, 11
2026. 12
H.B. 179
Feb 24, 2025
HOUSE PRINCIPAL CLERK