SB1543 - 104th General Assembly (2025-2026)

INC TX-UNION DUES
Last Action
1/27/2026 - Senate: Assigned to Revenue
Statutes Amended In Order of Appearance
35 ILCS 5/203  from 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 specified 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
DateChamberAction
2/04/2025SenateFiled with Secretary by Sen. Ram Villivalam
2/04/2025SenateFirst Reading
2/04/2025SenateReferred to Assignments
2/07/2025SenateAdded as Chief Co-Sponsor Sen. Christopher Belt
1/27/2026SenateAssigned to Revenue