Should be deductible at least. Unfortunately, I did Google it, and they are not, though they were before the recent tax law (though they were counted employer expenses which meant almost no 'normal employee' would be able to do so).

That being said, we're a smart group. We should easily be able to find some loophole just like all the big corps do. Couldn't we form a LLC, all become members, and use the fees as an investment loss each year? When it pays out a severance, pay taxes on the income as you would with employer provided disability insurance.

But yeah, even a $100 / month would be enough, I think, to start it off.

Let's get 1000 members * $100 * 12 and that's $1.2M a year. To start, hire two very good lawyers at $250K / year and a few other auxiliary staff, create a union-only forum that's easily searchable, and start populating it with anecdotes.