North Carolina SB 169: Local Omnibus Changes.

Status: Ratified (as of 2023-09-13)

State: North Carolina · Session: 2023 · Bill: SB 169

Subjects: ANNEXATION, BOARDS, BUILDINGS, CARTERET COUNTY, CHAPTERED, CHARTERS, CITY COUNCILS, CONSTRUCTION, COUNTIES, COUNTY COMMISSIONERS, DAVIDSON COUNTY, EDUCATION, EDUCATION BOARDS, ELECTIONS, ELEMENTARY EDUCATION, GASTON COUNTY, GASTONIA, JONES COUNTY, KINDERGARTEN, LOCAL, LOCAL GOVERNMENT, MUNICIPALITIES, NASH COUNTY, NOTIFICATION, PLANNING & ZONING, PROPERTY-LOCAL GOVERNMENT, PUBLIC OFFICIALS, RATIFIED, SCHOOL BUILDINGS & PROPERTY, SECONDARY EDUCATION, SESSION LAWS, TITLE CHANGE, TRENTON

Sponsors: Jarvis

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
S 1
SENATE BILL 169

Short Title: Labor Org. Membership Dues Tax Deductible. (Public)
Sponsors: Senators Grafstein, Murdock, and Meyer (Primary Sponsors).
Referred to: Rules and Operations of the Senate
February 26, 2025
*S169-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO CREATE A TAX DEDUCTION FOR LABOR ORGANIZATION 2
MEMBERSHIP DUES. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-153.5(b) is amended by adding a new subdivision to read: 5
"(17) The amount paid by the taxpayer during the taxable year as labor organization 6
membership dues. For purposes of this subdivision, "labor organization 7
membership dues" are dues, fees, assessments, or other monies required as a 8
condition of membership or participation in a labor organization, as defined 9
in G.S. 168A-3." 10
SECTION 2. This act is effective for taxable years beginning on or after January 1, 11
2026. 12

View North Carolina SB 169 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.