arrow_back Back to App

Ending Tax Breaks for Anti-Union Employer Activities

This bill aims to prevent companies from deducting expenses related to activities designed to discourage employees from forming or joining labor unions. This means that money spent on such activities will no longer be treated as a tax-deductible business expense, potentially influencing companies' decisions regarding their employee relations strategies. The goal is to support employees' freedom to decide on union affiliation without taxpayer subsidies for employer actions.
Key points
Companies will no longer be able to deduct expenses for activities aimed at influencing employees' decisions regarding labor organizations.
This includes costs for meetings, training, or external consulting intended to discourage union activities.
The bill introduces financial penalties for companies that fail to report relevant information about such expenditures to the tax authorities.
Exceptions to the deduction ban include communication with existing union representatives or legally required actions.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 118_HR_5456
Sponsor: Rep. Norcross, Donald [D-NJ-1]
Process start date: 2023-09-14
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_5456.

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 2023-09-14.

What are the main provisions?

Key points include:

  • Companies will no longer be able to deduct expenses for activities aimed at influencing employees' decisions regarding labor organizations.
  • This includes costs for meetings, training, or external consulting intended to discourage union activities.
  • The bill introduces financial penalties for companies that fail to report relevant information about such expenditures to the tax authorities.
  • Exceptions to the deduction ban include communication with existing union representatives or legally required actions.
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