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KY HB207
Bill
Status
Failed
2/19/2026
Primary Sponsor
Nima Kulkarni
Click for details
AI Summary
- Amends KRS 141.019 to allow Kentucky individual income taxpayers to exclude professional membership dues and union dues from adjusted gross income for taxable years beginning January 1, 2027 through December 31, 2030
- "Union dues" defined as total dues, fees, assessments, or other charges required of private or public employees represented by a labor organization; "professional membership dues" defined as charges required to maintain professional license or association membership related to employment
- Applies only to dues not already deducted under Section 162 of the Internal Revenue Code (the federal business expense deduction)
- Requires the Department of Revenue to report annually by November 1 to the Interim Joint Committee on Appropriations and Revenue on the number of returns claiming the exclusion, total exclusion amounts, reduced tax liability, and breakdown by $5,000 adjusted gross income ranges
- Amends KRS 131.190 to add this exclusion to the list of tax provisions for which information may be provided to the Legislative Research Commission
Legislative Description
AN ACT relating to a deduction for union dues.
Occupations and Professions
Last Action
WITHDRAWN
2/19/2026
Committee Referrals
Appropriations and Revenue1/14/2026
Committee On Committees1/7/2026
Full Bill Text
No bill text available