A BILL TO BE ENTITLED
AN ACT to create a tax deduction for labor organization membership dues.
The General Assembly of North Carolina enacts:
SECTION 1.  G.S. 105‑153.5(b) is amended by adding a new subdivision to read:
"(17)	The amount paid by the taxpayer during the taxable year as labor organization membership dues. For purposes of this subdivision, "labor organization membership dues" are dues, fees, assessments, or other monies required as a condition of membership or participation in a labor organization, as defined in G.S. 168A‑3."
SECTION 2.  This act is effective for taxable years beginning on or after January 1, 2026.