Illinois HB2395 allows a deduction for union dues not deducted on federal returns, effective immediately.
HB2395 amends the Illinois Income Tax Act to create a deduction for union dues paid by taxpayers if those dues were not deducted on their federal returns. The deduction applies to union dues paid during the taxable year. If the union dues were partially deducted on federal returns, the deduction is a percentage of the disallowed amount. This amendment takes effect immediately upon becoming law.
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