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Ending Tax Breaks for Companies Opposing Worker Unions

This act aims to prevent companies from deducting expenses related to activities designed to discourage employees from forming or joining labor unions. This means money spent on such activities will no longer be treated as a business expense for tax purposes, potentially influencing company decisions regarding their employee and union strategies.
Key points
Companies will no longer be able to deduct expenses related to influencing employees regarding labor organizations from their taxes.
The act seeks to support workers' rights to freely associate and engage in collective bargaining by removing tax subsidies for opposing activities.
It introduces a reporting requirement for employers regarding expenditures aimed at influencing employees on union matters.
article Official text account_balance Process page
Expired
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Additional Information
Print number: 117_S_4192
Sponsor: Sen. Casey, Robert P., Jr. [D-PA]
Process start date: 2022-05-12
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

No Tax Breaks for Union Busting (NTBUB) Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_4192.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2022-05-12.

What are the main provisions?

Key points include:

  • Companies will no longer be able to deduct expenses related to influencing employees regarding labor organizations from their taxes.
  • The act seeks to support workers' rights to freely associate and engage in collective bargaining by removing tax subsidies for opposing activities.
  • It introduces a reporting requirement for employers regarding expenditures aimed at influencing employees on union matters.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Casey, Robert P., Jr. [D-PA].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Labor