IllinoisSB1543104th General Assembly (2025–2026)Senate

INC TX-UNION DUES

Sponsored By: Ram Villivalam (Democratic)

In Committee

Summary

Amends the Illinois Income Tax Act. Creates a deduction for the full amount of union dues paid by the taxpayer during the taxable year if the taxpayer was not allowed a federal deduction under the Internal Revenue Code. Provides that, if any amount of union dues representing federal miscellaneous itemized deductions was allowed as a federal deduction, then the amount allowed as an Illinois deduction shall be a specified percentage of the union dues disallowed under the Internal Revenue Code. Provides that the deduction is exempt from the Act's automatic sunset provision. Effective immediately.

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Ram Villivalam

    Democratic • Senate

Cosponsors

  • Christopher Belt

    Democratic • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Rule 3-9(a) / Re-referred to Assignments

    5/22/2026Senate
  2. Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026

    5/15/2026Senate
  3. Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026

    4/24/2026Senate
  4. Rule 2-10 Committee Deadline Established As April 24, 2026

    3/13/2026Senate
  5. Assigned to Revenue

    1/27/2026Senate
  6. Added as Chief Co-Sponsor Sen. Christopher Belt

    2/7/2025Senate
  7. Referred to Assignments

    2/4/2025Senate
  8. First Reading

    2/4/2025Senate
  9. Filed with Secretary by Sen. Ram Villivalam

    2/4/2025Senate

Bill Text

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