Since dues are extracted after taxes, they are completely tax deductible.
Budget gaps are propelling cities to try to reopen the contracts of unionized public workers to cut benefits and pensions. The tone of the article (and granted it’s in the Wall Street Journal) is that union workers are privileged and have no right to their “luxurious” lifestyle, good health benefits, or secure retirement. Too bad more American workers don’t try to unionize themselves instead of attacking unions and what they have managed to get. Here’s the link.