Rep. Lawrence "Larry" Walsh, Jr.
Filed: 4/15/2024
 
 

 
 

 
10300HB0611ham001LRB103 04196 HLH 72129 a

1
AMENDMENT TO HOUSE BILL 611 

2    AMENDMENT NO. ______. Amend House Bill 611 by replacing 
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Income Tax Act is amended by 
5adding Section 241 as follows:
 
6    (35 ILCS 5/241 new)
7    Sec. 241. Union dues credit.
8    (a) The General Assembly finds that:
9            (1) labor unions play a critical role in 
10    advocating for workers' rights and improving labor 
11    conditions;
12            (2) union dues are essential for the operation and 
13    advocacy efforts of labor unions; and
14            (3) providing a tax credit for union dues will 
15    financially support union members and promote the 
16    sustainability of unions. 
 
 
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1    (b) As used in this Section: 
2    "Eligible union dues" means union dues paid by the 
3taxpayer during the taxable year that are not reimbursed or 
4compensated in any form. 
5    "Union dues" means regular fees and assessments paid by a 
6member of a labor union to a labor union. 
7    (c) For taxable years beginning on or after January 1, 
82025, each individual taxpayer who pays eligible union dues 
9during the taxable year shall be entitled to a credit against 
10the tax imposed under subsections (a) and (b) of Section 201. 
11The credit shall be equal to the amount of eligible union dues 
12paid by the taxpayer during the taxable year, not to exceed 
13$1,200 per taxpayer in any taxable year. 
14    (d) In no event shall a credit under this Section reduce 
15the taxpayer's liability to less than zero. Excess credits 
16awarded under this Section may not be carried forward or back. 
17    (e) The Department shall adopt rules for the 
18implementation of this Section, including rules for verifying 
19eligibility for credits under this Section. 
20    (f) The Department shall monitor the fiscal impact of this 
21tax credit and may propose adjustments to the General Assembly 
22to ensure that the credit under this Section does not 
23adversely affect the State budget. 
24    (g) This Section is exempt from the provisions of Section 
25250. 
 
 
 
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1    Section 99. Effective date. This Act takes effect upon 
2becoming law.".