HB3280 - 104th General Assembly

INC TX-UNION DUES
Last Action
3/21/2025 - House: Rule 19(a) / Re-referred to Rules Committee
House Sponsors
Rep. Matt Hanson
Statutes Amended In Order of Appearance
35 ILCS 5/203from Ch. 120, par. 2-203
Synopsis As Introduced
Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.
Actions
Date Chamber Action
2/06/2025 House Filed with the Clerk by Rep. Matt Hanson
2/18/2025 House First Reading
2/18/2025 House Referred to Rules Committee
3/11/2025 House Assigned to Revenue & Finance Committee
3/13/2025 House To Income Tax Subcommittee
3/21/2025 House Rule 19(a) / Re-referred to Rules Committee