HB2395 - 104th General Assembly (2025-2026)
INC TX-UNION DUES
Last Action
3/21/2025 - House: Rule 19(a) / Re-referred to Rules Committee
Statutes Amended In Order of Appearance
Synopsis As Introduced
Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a specified percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.
Actions
| Date | Chamber | Action |
|---|---|---|
| 1/31/2025 | House | Filed with the Clerk by Rep. Harry Benton |
| 2/04/2025 | House | First Reading |
| 2/04/2025 | House | Referred to Rules Committee |
| 2/25/2025 | House | Assigned to Revenue & Finance Committee |
| 3/03/2025 | House | To Tax Policy: Income Tax Subcommittee |
| 3/21/2025 | House | Rule 19(a) / Re-referred to Rules Committee |