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Bill

HB 2395

INC TX-UNION DUES

104th Regular Session Introduced by Harry Benton

HB 2395 would allow Illinois workers to deduct union dues from their state income taxes, reducing taxable income for union members.

Rule 19(a) / Re-referred to Rules Committee
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Bill Summary · HB 2395

Legislative bill overview

HB 2395 proposes to incorporate union dues as deductible expenses for Illinois income tax purposes. The bill would allow workers who pay union membership fees to reduce their taxable income by those amounts, similar to other business or professional expenses. This represents a potential change to how the state treats labor organization costs in its tax code.

Why is this important

Union dues are currently treated as non-deductible personal expenses under federal and state tax law. If passed, this bill could reduce the effective tax burden on union members, making membership financially more attractive. The change would also affect state tax revenue and create a policy distinction between Illinois and neighboring states with different tax treatments of union dues.

Potential points of contention

  • Revenue impact: The bill would reduce state income tax collections; fiscal analysis would be needed to quantify the cost to the general fund
  • Fairness arguments: Critics may argue this provides a tax subsidy to union members while non-union workers receive no comparable deduction for professional memberships or certifications
  • Constitutional questions: Federal tax law does not allow union dues deductions for most workers; state-level deductions could create compliance complications and legal challenges
  • Political polarization: Union-related legislation typically divides along labor vs. business interests, making passage politically contentious

Compiled from official sources — confirm details with the bill’s official record.

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