Missouri legislation · 2026 Regular Session
Missouri HB1921: Creates the "Missouri Worker Dues Tax Fairness Act", authorizing an income tax subtraction for certain union dues paid to a labor organization by a taxpayer
Status: In committee, May 15, 2026
What the bill says
To amend chapter 143, RSMo, by adding thereto one new section relating to an income tax subtraction for labor organization dues. Section A. Chapter 143, RSMo, is amended by adding thereto one new section, to be known as section 143.129, to read as follows: 143.129. 1. This section shall be known and may be cited as the "Missouri Worker Dues Tax Fairness Act". 2. As used in this section, the following terms mean: (1) "Labor organization", the same meaning as such term is defined under section 130.011 and shall include any bona fide labor union, trade union, or employee association recognized un.
From the introduced text:
To amend chapter 143, RSMo, by adding thereto one new section relating to an income tax subtraction for labor organization dues. Section A. Chapter 143, RSMo, is amended by adding thereto one new section, to be known as section 143.129, to read as follows: 143.129. 1. This section shall be known and may be cited as the "Missouri Worker Dues Tax Fairness Act". 2. As used in this section, the following terms mean: (1) "Labor organization", the same meaning as such term is defined under section 130.011 and shall include any bona fide labor union, trade union, or employee association recognized under federal or state labor law; (2) "Qualified amount", in a given tax year, the total amount of union dues paid by a taxpayer or withheld from wages on behalf of a taxpayer for the purpose of paying any portion of the taxpayer's union dues to a labor organization of which the taxpayer is a member in the tax year for which the subtraction is applied; (3) "Taxpayer", any individual with an income tax liability and subject to the Missouri income tax imposed under this chapter; (4) "Union dues", regular payments required for membership in a labor organization, including initiation fees and assessments, that are directly related to representation, collective bargaining, contract administration, grievance procedures, or other lawful activities …