Missouri Nurse Winter 2022/2023

3340 American Avenue, Suite F Jefferson City, MO 65109

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Dues Tax Deduction The Omnibus Budget Reconciliation Act of 1993 requires the Missouri Nurses Association to notify members that the percentage of Missouri Nurses Association/American Nurses Association (ANA) dues, which is allocated to lobbying expenses, is not deductible as an ordinary and necessary business expense for federal income tax purposes. The Missouri Nurses Association estimates that the nondeductible portion of 2022 Missouri Nurses Association/ANA dues which will be allocatable to lobbying expense is 33.73 percent.