Relating to: an individual income tax subtraction for union dues allocated for education or training. (FE)

AB 1038 would allow private sector employees to deduct union dues specifically used for education or training from their state individual income tax. To qualify, the dues must be allocated for these purposes, and the employee's union must operate a training facility within the state. This deduction applies to taxable years beginning after December 31, 2025. It directly affects union members in private-sector jobs whose dues support in-state training programs.