Analysis

Budget Bill Would Make Union Deduction More Accessible

By David van den Berg (December 14, 2021, 3:20 PM EST) -- The budget reconciliation bill pending in the U.S. Senate calls for a temporary above-the-line deduction for union dues, which would make the provision more widely accessible than an itemized deduction scrapped in 2017, tax experts told Law360.

United Auto Workers members walk in Detroit's Labor Day parade in 2019. Experts said a proposed above-the-line tax deduction for union dues would encourage union membership and be more widely used than a prior tax break. (AP Photo/Paul Sancya)

The Build Back Better Act in its current form would provide a maximum $250 above-the-line deduction for union dues through 2025, at a cost of...

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