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Ending Tax Subsidies for Employer Anti-Union Activities.

This law eliminates the ability for companies to claim tax deductions for expenses related to discouraging or influencing employees against forming or joining labor organizations. This change ensures that taxpayer money no longer subsidizes employer efforts to interfere with workers' rights to organize and engage in collective bargaining. The goal is to create a fairer environment for workers exercising their fundamental labor rights.
Key points
Employers can no longer deduct costs for anti-union consultants, lawyers, or mandatory meetings designed to sway employees against unionization.
The denial of deductions applies specifically to costs associated with unfair labor practices or attempts to influence employee decisions regarding collective action.
New reporting requirements and significant penalties are established for companies that fail to disclose these non-deductible expenditures on their tax returns.
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Additional Information
Print number: 118_S_737
Sponsor: Sen. Casey, Robert P., Jr. [D-PA]
Process start date: 2023-03-09