Bill Status of HB5521 100th General Assembly
Short Description: INC TX-UNION DUES
Rep. Michael Halpin - Lawrence Walsh, Jr. - Sue Scherer, Monica Bristow, Katie Stuart, Daniel J. Burke, Frances Ann Hurley, Natalie Phelps Finnie, Martin J. Moylan, Emanuel Chris Welch, Sonya M. Harper, Camille Y. Lilly, Stephanie A. Kifowit and Robert Rita
| 1/8/2019||House||Session Sine Die|
Statutes Amended In Order of Appearance
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.