IMPORTANT NOTICE: Dues payments to LCBA are not deductible as charitable contributions for federal income tax purposes. However, dues payment may be deductible as ordinary and necessary business expense, subject to an exclusion for lobby activity. Because a portion of your dues is used for lobbying by NAHB and PBA, $86.75 is not deductible for income tax purposes for 2016. Of the amount remitted for annual dues, $15 is for a subscription for one year to the BUILDER magazine, published monthly. This amount cannot be deducted from the total dues amount.