Ark. Code R. 26-51-404 - 2(b)(7) (1997) - Unemployment Benefits Paid by Organized Union

Amounts paid by an organized union as unemployment benefits to its unemployed members are taxable where the benefits are paid through union dues. Where union members make special payments to a fund, unemployment benefits which they receive from the fund are includible in gross income only to the extent they exceed the recipient's contributions. The amounts contributed to the fund are not deductible.