Illinois Senate bill in Session 104.
Status: in_committee. Latest action: May 22, 2026.
INC TX-UNION DUES.
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.
| Date | Event | Detail |
|---|---|---|
| 2025-02-04 | Introduced | Bill introduced |
| 2026-05-22 | Status | in_committee |
| 2026-05-22 | Latest Action | 5/22/2026 - Senate: |