Creates the "Missouri Worker Dues Tax Fairness Act", authorizing an income tax subtraction for certain union dues paid to a labor organization by a taxpayer

HB 1921, the "Missouri Worker Dues Tax Fairness Act," allows Missouri taxpayers to subtract union dues from their state income tax. It applies to individuals who pay union dues (including initiation fees but excluding political contributions) and are subject to Missouri income tax, with a maximum annual subtraction of $2,000 per person or $4,000 for joint returns. The deduction becomes effective for tax years beginning January 1, 2027, and requires taxpayers to provide documentation like pay stubs or union statements to claim the benefit. This policy directly affects union members by reducing their taxable income for state tax purposes.