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H179 • 2025

Labor Org. Membership Dues Tax Deductible.

Labor Org. Membership Dues Tax Deductible.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Crawford, G. Pierce, R. Pierce, von Haefen, Ager, Baker, Belk, Brockman, G. Brown, K. Brown, T. Brown, Buansi, Budd, Butler, Carney, Cervania, Cohn, Colvin, Dahle, Greenfield, Harrison, Hawkins, Helfrich, F. Jackson, Liu, Logan, Longest, Lopez, Majeed, Morey, Prather, Price, Reives, Rubin, Charles Smith
Last action
2025-02-25
Official status
Ref To Com On Rules, Calendar, and Operations of the House
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Labor Org. Membership Dues Tax Deductible.

Labor Org.

What This Bill Does

  • Labor Org.
  • Membership Dues Tax Deductible.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-02-25 House

    Ref To Com On Rules, Calendar, and Operations of the House

  2. 2025-02-25 House

    Passed 1st Reading

  3. 2025-02-24 House

    Filed

Official Summary Text

Labor Org. Membership Dues Tax Deductible.

Current Bill Text

Read the full stored bill text 
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 179

Short Title: Labor Org. Membership Dues Tax Deductible. (Public)
Sponsors: Representatives Crawford, G. Pierce, R. Pierce, and von Haefen (Primary
Sponsors).
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Rules, Calendar, and Operations of the House
February 25, 2025
*H179-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO CREATE A T AX DEDUCTION FOR LAB OR 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