INC TX-UNION DUES Senate SponsorsSen. Ram Villivalam-Christopher Belt 1/27/2026SenateAssigned to Revenue 35 ILCS 5/203from Ch. 120, par. 2-203Amends 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. 2/4/2025SenateFiled with Secretary by Sen. Ram Villivalam 2/4/2025SenateFirst Reading 2/4/2025SenateReferred to Assignments 2/7/2025SenateAdded as Chief Co-Sponsor Sen. Christopher Belt 1/27/2026SenateAssigned to Revenue 3/13/2026SenateRule 2-10 Committee Deadline Established As April 24, 2026