KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to North Carolina

S169 • 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
Grafstein, Murdock, Meyer, Applewhite, Everitt, Mohammed, Smith, Theodros
Last action
2025-02-26
Official status
Ref To Com On Rules and Operations of the Senate
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. 2025-02-26 Senate

    Ref To Com On Rules and Operations of the Senate

  2. 2025-02-26 Senate

    Passed 1st Reading

  3. 2025-02-25 Senate

    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
S 1
SENATE BILL 169

Short Title: Labor Org. Membership Dues Tax Deductible. (Public)
Sponsors: Senators Grafstein, Murdock, and Meyer (Primary Sponsors).
Referred to: Rules and Operations of the Senate
February 26, 2025
*S169-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 or ganization, as defined 9
in G.S. 168A-3." 10
SECTION 2. This act is effective for taxable years beginning on or after January 1, 11
2026. 12