Senate Amendment 1 to Senate Substitute 1 for Senate Bill 72
152nd General Assembly (2023 - 2024)
Bill Progress
PWB 5/15/23
The General Assembly has ended, the current status is the final status.
Bill Details
5/16/23
This Amendment provides that the state tax deduction for union dues expires upon the expiration and non-extension of the suspension of miscellaneous itemized deductions under the federal Tax Cuts and Jobs Act (TCJA). The suspension of miscellaneous itemized deductions under the TCJA is currently scheduled to expire after the tax year ending December 31, 2025.