Passed BothConf. Cmte
- Income Tax Credit - Agency Shop Fees and Union Dues
- Sponsored by
- Delegates J. Lewis, Gaines, Luedtke, Moon, Shetty, Turner, Washington, and Wilkins
- In the House - Hearing 2/06 at 1:00 p.m.
- Fiscal and Policy Note
Allowing an individual to claim a credit against the State income tax for certain allowable union dues paid by the individual during the taxable year if the union dues would have been allowed as a deduction under the Internal Revenue Code for a taxable year beginning after December 31, 2016, but before January 1, 2018; providing for the calculation of the credit; making the credit refundable; defining "allowable union dues"; applying the Act to taxable years beginning after December 31, 2018, but before January 1, 2026; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2019
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Last Updated: 2/3/2020 2:29 PM