NC H179

Creates a new North Carolina state tax deduction for labor organization membership dues paid by taxpayers during the taxable year

Deductible amounts include dues, fees, assessments, or other monies required as a condition of membership or participation in a labor organization

Labor organization is defined by reference to G.S. 168A-3 (existing state statute)

Amends G.S. 105-153.5(b) by adding subdivision (17) to the list of allowable deductions

Effective for taxable years beginning on or after January 1, 2026