The Revenue Reconciliation Act of 1993 eliminated the individual federal income tax deduction for lobbying expenses paid or incurred as part of membership dues. This affects only those members who itemize deductions and meet the two-percent minimum requirement for additional miscellaneous deductions.
Those members will not be able to deduct that portion of the NEA–NH 2018-19 union dues attributable to lobbying. The non-deductible portion of the dues for 2018-2019 is 9.68% or $44.54 for a full-time teacher.