AN ACT relating to a deduction for union dues.

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.

• KY SB129AN ACT relating to unemployment insurance.
• KY HB145AN ACT relating to state personnel.
• KY HB755AN ACT relating to associations and individual representation rights.
• KY HB869AN ACT relating to fiscal matters and declaring an emergency.
• KY SB98AN ACT relating to welding safety.