Establishes a credit against income tax for union dues

This bill creates a dollar-for-dollar credit against New York State income tax for qualified union dues paid to recognized labor organizations starting January 1, 2026. Taxpayers who pay union dues to a bargaining representative (as defined by the bill) can reduce their tax bill by the exact amount of those dues. Any unused portion of the credit is treated as an overpayment and refunded without interest. The credit applies to dues, fees, or assessments paid directly by members to labor organizations representing them. It does not change tax rates or create new obligations beyond the credit mechanism.