Prior to 2018, an employee who paid union dues may have been able to deduct their dues as unreimbursed employee business expenses. The 2018 Tax Reform Act changed the rules of union due deductions. For tax years 2018 through 2025, union dues—and all employee expenses—are no longer deductible, even if the employee can itemize deductions.
 
Oregon law allows a tax credit for political contributions. Contributions paid as a part of the ONA member dues to the Oregon Nurses Political Action Committee (ONPAC) and the Nurses United Political Action Committee (NUPAC) qualify for this credit.  
 
If you would like to receive documentation of your contributions to use for tax purposes, please email Pati Thomas at ONA@OregonRN.org and include your name and email address.