Signed by Governor John Carney, Jr.

Vote Smart's Synopsis:

Vote to pass a bill that establishes tax credits for due paying union members up to $500.

Highlights:

• Establishes a tax credit for a resident individual that is an active member of a labor organization that is equal to the annual cost to maintain labor organization membership but does not exceed $500 (Sec. 1).

• Specifies that an individual is not eligible for the tax credit if the individual has taken a federal income tax return deduction for any cost to maintain membership in a labor organization (Sec. 1). 

• Specifies that certain payments are not deductible under applicable federal law if any amount paid is paid to or through a labor organization for the following (Sec. 1):

• Employee health benefits, pension contribution, or similar benefits or compensation; or

• Lobbying or political expenditures, or settlement or investigatory costs or assessment of a government entity. 

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that establishes a tax credit for union members that pay union dues.

Highlights:

• Establishes a tax credit for a resident individual that is an active member of a labor organization that is equal to the annual cost to maintain labor organization membership but does not exceed $500 (Sec. 1).

• Specifies that an individual is not eligible for the tax credit if the individual has taken a federal income tax return deduction for any cost to maintain membership in a labor organization (Sec. 1). 

• Specifies that certain payments are not deductible under applicable federal law if any amount paid is paid to or through a labor organization for the following (Sec. 1):

• Employee health benefits, pension contribution, or similar benefits or compensation; or

• Lobbying or political expenditures, or settlement or investigatory costs or assessment of a government entity. 

Full Bill Text