Senate Bill S171

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    171
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 8, 2025
                                ___________
 
 Introduced  by  Sen.  RAMOS  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to establishing  a  tax  credit
   for the payment of union dues

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (qqq) to read as follows:
   (QQQ)  CREDIT FOR PAYMENT OF UNION DUES. (1) ALLOWANCE OF CREDIT.  FOR
 TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND  TWENTY-
 SIX,  A  TAXPAYER  SHALL  BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY
 THIS ARTICLE, FOR QUALIFIED UNION DUES PAID  TO  A  LABOR  ORGANIZATION.
 THE  AMOUNT  OF THE CREDIT SHALL BE EQUAL TO THE AMOUNT OF THE QUALIFIED
 UNION DUES PAID TO A LABOR ORGANIZATION BY THE TAXPAYER DURING  THE  TAX
 YEAR.
   (2)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
 SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE
 CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
 HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO  INTEREST
 SHALL BE PAID THEREON.
   (3)  CLAIM  FOR  CREDIT.  ANY CLAIM FOR SUCH CREDIT SHALL BE MADE IN A
 MANNER PRESCRIBED BY THE COMMISSIONER AND SHALL INCLUDE  ANY  SUPPORTING
 DOCUMENTATION AS THE COMMISSIONER DEEMS NECESSARY.
   (4) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION:
   (I)  "BARGAINING REPRESENTATIVE" MEANS A LABOR ORGANIZATION RECOGNIZED
 BY AN EMPLOYER OR CERTIFIED BY THE COMMISSIONER OF LABOR AS THE SOLE AND
 EXCLUSIVE BARGAINING REPRESENTATIVE OF CERTAIN EMPLOYEES OF THE  EMPLOY-
 ER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00761-01-5
              

 S. 171                              2
 
   (II)  "LABOR  ORGANIZATION" MEANS ANY ORGANIZATION OF ANY KIND, OR ANY
 AGENCY OR EMPLOYEE REPRESENTATION COMMITTEE OR PLAN, IN WHICH  EMPLOYEES
 PARTICIPATE  AND  THAT  EXISTS  FOR THE PURPOSE, IN WHOLE OR IN PART, OF
 DEALING WITH EMPLOYERS CONCERNING  GRIEVANCES,  LABOR  DISPUTES,  WAGES,
 RATES OF PAY, HOURS OF EMPLOYMENT, OR CONDITIONS OF WORK.
   (III)  "QUALIFIED  UNION  DUES"  MEANS  THE TOTAL AMOUNT OF REIMBURSED
 DUES, FEES, ASSESSMENTS,  OR  OTHER  CHARGES  OR  EXPENSES  REQUIRED  OF
 MEMBERS  OF  OR  PUBLIC EMPLOYEES REPRESENTED BY A LABOR ORGANIZATION OR
 BARGAINING REPRESENTATIVE.
   § 2. This act shall take effect immediately.