HB1921

Missouri HB1921 creates a tax subtraction for union dues paid by taxpayers, up to $2,000 per individual or $4,000 for joint filers.

Missouri HB1921, known as the "Missouri Worker Dues Tax Fairness Act," allows an income tax subtraction for union dues paid by taxpayers. This subtraction applies to union dues paid to a labor organization, including initiation fees and assessments, but excludes political contributions. The subtraction is limited to $2,000 per individual taxpayer or $4,000 for taxpayers filing combined returns. Taxpayers must maintain documentation of the union dues paid, such as pay-stub deductions, canceled checks, or statements from the labor organization.