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Missouri House Bill 1921 creates an income tax subtraction for labor organization dues

Original title: INCOME TAX SUBTRACTION FOR LABOR ORGANIZATION DUES

Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsors: Marty Joe Murray and 4 others

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Missouri HB 1921 allows individual taxpayers to subtract up to $2,000—or $4,000 for combined returns—of paid union dues from their state adjusted gross income starting January 1, 2027. The measure explicitly excludes political contributions, independent expenditures, and lobbying expenses from the deductible amounts.

Why it matters

Taxpayers who pay dues to a recognized labor organization can lower their state income tax liability by up to the statutory cap, provided they maintain and submit required proof of payment such as pay-stub deductions or union statements.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers

Taxpayers who pay union dues are permitted to subtract qualified amounts from their Missouri adjusted gross income, up to specified annual caps.

Directly affected

Department of Revenue

The department is authorized to promulgate rules and regulations for administration and may require documentation from taxpayers claiming the subtraction.

Directly affected

Labor organizations

Labor organizations are referenced for definitions and may issue statements of dues paid that taxpayers use as documentation for the subtraction.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What is the maximum tax subtraction allowed for union dues?
The subtraction cannot exceed $2,000 per taxpayer per tax year for individual taxpayers, or cumulatively exceed $4,000 per tax year for taxpayers filing combined returns.
Are political contributions included in qualifying union dues?
No. Political contributions, independent expenditures, and amounts used for lobbying are expressly excluded from the definition of union dues under this act.
When does this tax subtraction take effect?
It applies to all tax years beginning on or after January 1, 2027.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

4 actions
  1. May 15, 2026HouseCommittee
    Referred: Emerging Issues(H)
  2. Jan 8, 2026HouseFloor
    Read Second Time (H)
  3. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  4. Dec 1, 2025HouseIntroduced
    Prefiled (H)

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

New State Tax Subtraction for Union Dues

HB 1921 establishes a direct income tax subtraction for union dues up to set caps while explicitly barring political and lobbying expenditures from qualifying.

Connected Entities

Department of Revenue, General Assembly, Missouri
OrganizationDepartment of Revenue“May require taxpayers claiming the subtraction to maintain and submit documentat”Map →
OrganizationGeneral Assembly“Vested with powers pursuant to chapter 536 to review rules”Map →
locationMissouri“State where the tax subtraction applies”Map →

Sources

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy65
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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