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Bill

Bill

HB 3280

INC TX-UNION DUES

104th Regular Session Introduced by Matt Hanson

Illinois bill allowing income tax deduction for union dues paid, providing tax relief to union members while potentially reducing state revenue.

Rule 19(a) / Re-referred to Rules Committee
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Bill Summary · HB 3280

Legislative bill overview

HB 3280 would allow Illinois taxpayers to deduct union dues paid during a tax year from their state income tax liability. The bill appears designed to provide tax relief specifically for union members by reducing their taxable income or providing a direct credit for dues payments.

Why is this important

Union membership costs can represent a significant expense for workers, and this deduction could meaningfully reduce tax burden for union members while potentially increasing union participation by lowering net membership costs. The policy raises questions about tax fairness, revenue impact on the state budget, and whether similar deductions should apply to other professional memberships or dues.

Potential points of contention

  • Revenue impact: Reducing state income tax revenue without identifying offsetting cuts or revenue sources could strain Illinois's budget, which already faces structural deficits
  • Fairness and scope: Questions about why union dues receive preferential tax treatment versus other professional dues (bar associations, medical boards, trade organizations) or work-related expenses
  • Union-specific benefit: Critics may argue this amounts to state subsidy of union membership that disproportionately benefits organized labor compared to non-union workers or those in non-unionized sectors

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

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