Local Union 1392 Affiliated with the Laborer’s International Union of North America, AFL-CIO
I do hereby assign to Local Union No. 1392 Laborers’ International Union of North America, AFL-CIO, such amounts from my wages as shall be required to pay an amount equivalent to the initiation fees, readmission fees, and membership dues of the Local Union as may be established for its members from time to time. My Employer, including my present Employer and any future Employer, is hereby authorized to deduct amounts from my wages and pay the same to the Local Union and/or it’s authorized representatives, in accordance with e the collective bargaining agreement in existence between the Union and my Employer.
This authorization shall become operative upon the effective date of each collective bargaining agreement entered into between the Union and my Employer.
This authorization shall be irrevocable for a period of (1) one year, or until termination of the collective bargaining agreement in existence between my Employer and the Union, whichever occurs sooner; and I agree and direct that this authorization shall be automatically renewed and shall be automatically renewed and shall be irrevocable for successive periods of one (1) year each, or for the period of any subsequent agreement between my Employer and the Local Union not more than twenty (20) days and not less than ten (10) days prior to the expiration of each period of one (1) year, or each applicable collective bargaining agreement between my Employer and the Union, whichever occurs sooner. For the effective period of this checkoff authorization and assignment, and to the extent permitted by law, I hereby waive any right I may have to resign my union membership. Furthermore, this checkoff authorization shall continue in accordance with the above renewal and revocation provisions irrespective of my membership in the Union.
Union dues and fees are not tax deductible as charitable contributions for Federal income tax purposes. However, they may be tax deductible under other provisions of the Internal Revenue Code. For example, they may be tax deductible as an “unreimbursed employee expense”, one of the miscellaneous job expenses that are deductible on Form 1040, Schedule A, “itemized deductions.” They may also be tax deductible as ordinary and necessary business expense.