arrow_back Back to App

Ending Tax Breaks for Anti-Union Activities

This act aims to prevent companies from deducting expenses related to influencing employees' decisions about forming unions or engaging in collective action. This means businesses can no longer treat these costs as tax-deductible, promoting employees' free choice in union matters.
Key points
Companies will no longer be able to deduct from taxes expenses related to activities aimed at discouraging employees from forming unions or participating in strikes.
The act introduces new reporting rules for companies regarding expenditures on activities influencing employees in union matters, along with penalties for non-compliance or incorrect reporting.
The goal is to support employees' right to freely associate and engage in collective bargaining by eliminating tax subsidies for activities that hinder this.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_HR_5428
Sponsor: Rep. Norcross, Donald [D-NJ-1]
Process start date: 2023-09-13
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

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 118_HR_5428.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2023-09-13.

What are the main provisions?

Key points include:

  • Companies will no longer be able to deduct from taxes expenses related to activities aimed at discouraging employees from forming unions or participating in strikes.
  • The act introduces new reporting rules for companies regarding expenditures on activities influencing employees in union matters, along with penalties for non-compliance or incorrect reporting.
  • The goal is to support employees' right to freely associate and engage in collective bargaining by eliminating tax subsidies for activities that hinder this.
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 Rep. Norcross, Donald [D-NJ-1].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

CATEGORIES

Taxes Labor