HB 179 North Carolina House · 2025-2026 Session

Labor Organization Membership Dues Tax Deductible.

HB 179 would allow North Carolina taxpayers to deduct labor union membership dues from their state income tax starting in 2026. The bill creates a new tax deduction for dues, fees, assessments, or other payments required to maintain membership in a labor organization, as defined by state law. This applies specifically to individuals who pay such costs as a condition of union participation. The policy change takes effect for tax years beginning January 1, 2026.

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2025

Committee Review

Floor Vote

Governor

Introduced Feb 24, 2025 Last action Feb 25, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Filed → Edition 1 · 4 edits

MODERATE

This bill update primarily involves administrative and formatting changes rather than substantive policy modifications. The main differences include updated sponsor information, revised bill identification numbers, and adjusted session dates. No changes were made to the actual tax deduction provisions or eligibility criteria for labor organization membership dues.

Scope change

No substantive scope changes; the bill's applicability and provisions remain unchanged

TECHNICAL

Updated sponsor list to include Representatives Crawford, G. Pierce, R. Pierce, and von Haefen as primary sponsors with a reference to the General Assembly website for complete sponsor information

Changed bill identification from DRH30085-NIf-66 to H179-v-1

Adjusted session date from February 24, 2025 to February 25, 2025

Removed original header formatting and replaced with updated General Assembly session header

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 25, 2025

Committee

Ref To Com On Rules, Calendar, and Operations of the House

lower

Feb 24, 2025

Introduced

Filed

lower

3 primary · 31 co-sponsors