Illinois SB1543 amends the Illinois Income Tax Act to allow a deduction for union dues paid by taxpayers.
SB1543 amends the Illinois Income Tax Act to create a deduction for union dues paid by taxpayers, provided they were not allowed a federal deduction. If union dues representing federal miscellaneous itemized deductions were allowed, the deduction is a specified percentage of those disallowed. The deduction is exempt from the Act's automatic sunset provision and is effective immediately.
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