Allows a tax deduction for labor organization membership dues in North Carolina.

This bill amends North Carolina's tax code to include a deduction for labor organization membership dues. It specifies that the deduction applies to dues, fees, assessments, or other required payments for membership or participation in a labor organization. The amendment takes effect for taxable years beginning on or after January 1, 2026.

Allows a tax deduction for labor organization membership dues in North Carolina.

This bill amends North Carolina's tax code to include a deduction for labor organization membership dues. It specifies that the deduction applies to dues, fees, assessments, or other required payments for membership or participation in a labor organization. The amendment takes effect for taxable years beginning on or after January 1, 2026.