New York A 3979: Establishes a credit against income tax for union dues

Bill Text

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A03979 Summary:

BILL NOA03979 

&nbsp

SAME ASSAME AS S00171

&nbsp

SPONSORBurdick

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §606, Tax L

&nbsp

Establishes a credit against income tax for qualified union dues paid to a labor organization on and after January 1, 2026.

Go to top A03979 Actions:

BILL NOA03979 

&nbsp

01/30/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA03979 Committee&nbspVotes:

Go to topA03979 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA03979 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3979

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 30, 2025
 ___________

 Introduced by M. of A. BURDICK -- read once and referred to the Commit-
 tee on Ways and Means

 AN ACT to amend the tax law, in relation to establishing a tax credit
 for the payment of union dues

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. Section 606 of the tax law is amended by adding a new
 2 subsection (qqq) to read as follows:
 3 (qqq) Credit for payment of union dues. (1) Allowance of credit. For
 4 taxable years beginning on or after January first, two thousand twenty-
 5 six, a taxpayer shall be allowed a credit against the tax imposed by
 6 this article, for qualified union dues paid to a labor organization.
 7 The amount of the credit shall be equal to the amount of the qualified
 8 union dues paid to a labor organization by the taxpayer during the tax
 9 year.
 10 (2) Application of credit. If the amount of the credit allowed under
 11 this subsection for any taxable year shall exceed the taxpayer's tax for
 12 such year, the excess shall be treated as an overpayment of tax to be
 13 credited or refunded in accordance with the provisions of section six
 14 hundred eighty-six of this article, provided, however, that no interest
 15 shall be paid thereon.
 16 (3) Claim for credit. Any claim for such credit shall be made in a
 17 manner prescribed by the commissioner and shall include any supporting
 18 documentation as the commissioner deems necessary.
 19 (4) Definitions. For the purposes of this subsection:
 20 (i) "Bargaining representative" means a labor organization recognized
 21 by an employer or certified by the commissioner of labor as the sole and
 22 exclusive bargaining representative of certain employees of the employ-
 23 er.
 24 (ii) "Labor organization" means any organization of any kind, or any
 25 agency or employee representation committee or plan, in which employees

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00761-01-5

 A. 3979 2

 1 participate and that exists for the purpose, in whole or in part, of
 2 dealing with employers concerning grievances, labor disputes, wages,
 3 rates of pay, hours of employment, or conditions of work.
 4 (iii) "Qualified union dues" means the total amount of reimbursed
 5 dues, fees, assessments, or other charges or expenses required of
 6 members of or public employees represented by a labor organization or
 7 bargaining representative.
 8 § 2. This act shall take effect immediately.

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