North Carolina S169 allows a tax deduction for labor organization membership dues.
North Carolina S169 amends the state's tax code to include a deduction for labor organization membership dues. This means that individuals can deduct the amount they pay in dues, fees, assessments, or other membership requirements for labor organizations from their taxable income. The deduction applies to dues paid during the taxable year and is effective for tax years beginning on or after January 1, 2026.
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