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HB 207 Kentucky House · 2026 Regular Session

Withdrawn.

Summary
Amend KRS 141.019, relating to income tax, to define "professional membership dues" and "union dues"; allow a deduction from gross income for union dues and professional membership dues paid for taxable years beginning on or after January 1, 2027, but before January 1, 2031, and require the Department of Revenue to annually report information about this deduction to the Legislative Research Commission; amend KRS 131.190 to allow the department to report on the exclusion.
Issues: ✓ Budget & TaxesSupports Budget & TaxesAllows tax deduction for union dues, providing relief to workers by reducing taxable income under KRS 141.019.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentAllows tax deduction for union dues, strengthening collective bargaining and reducing financial burden on workers for union membership.95% confidence
Bill status died 1 of 4 stages cleared
Introduction
Feb 2026
Committee Review
Floor Vote
Governor
Introduced Feb 19, 2026 Last action Feb 19, 2026
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0 primary · 0 co-sponsors

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