Delaware Governor Signs Law Creating Individual Income Tax Deduction for Union Dues

The Delaware Governor Aug. 31 signed a law creating an itemized tax deduction for the annual cost to a taxpayer to maintain membership in a labor organization, for individual income tax purposes. The law includes measures: 1) allowing taxpayers who are active labor organization members to claim a personal income tax deduction up to $500 for their annual membership cost; 2) clarifying that the deduction excludes payments that aren’t deductible under federal law, including those for employee benefits, pensions, compensation, lobbying, political expenditures, or government-related settlement costs; 3) prohibiting the deduction for individuals who have taken a similar deduction on ...