Establishes a credit against income tax for union dues

S 171 creates a state income tax credit equal to the amount of qualified union dues paid by taxpayers to recognized labor organizations starting January 1, 2026. It directly affects individual taxpayers who pay union dues to organizations certified as bargaining representatives under state law. The credit reduces income tax liability dollar-for-dollar, with any excess treated as an overpayment refundable without interest. This policy change applies to dues paid for representation in matters like wages, hours, or working conditions, as defined in the bill.