New York A03979 amends the tax law to allow a credit against income tax for union dues paid to a labor organization starting January 1, 2026.

New York A03979 amends the tax law by adding a new subsection to Section 606, allowing a credit against income tax for qualified union dues paid to a labor organization on and after January 1, 2026. The credit amount equals the total union dues paid during the tax year. If the credit exceeds the taxpayer's tax for the year, the excess can be credited or refunded, but no interest will be paid thereon.

New York A03979 amends the tax law to allow a credit against income tax for union dues paid to a labor organization starting January 1, 2026.

New York A03979 amends the tax law by adding a new subsection to Section 606, allowing a credit against income tax for qualified union dues paid to a labor organization on and after January 1, 2026. The credit amount equals the total union dues paid during the tax year. If the credit exceeds the taxpayer's tax for the year, the excess can be credited or refunded, but no interest will be paid thereon.