Illinois HB3280 amends the Illinois Income Tax Act to allow a deduction for union dues not deductible federally.
HB3280 amends the Illinois Income Tax Act to allow a deduction for union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. The deduction is exempt from the Act's automatic sunset provision. Effective immediately.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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