No Tax Breaks for Union Busting (NTBUB) Act | ChamberLight
Bills · S 1310
IN COMMITTEE· 119TH CONGRESS
Senate BillS 1310Taxation
No Tax Breaks for Union Busting (NTBUB) Act
INTRO APR 4· LAST ACTION APR 4
READING
13MIN
COSPONSORS
29
READER REACTIONS0 TOTAL
NO VOTES YET · BE THE FIRST
Introduced only
LEGISLATIVE PROGRESS
STEP 2 / 8
Introduced
In Committee
Reported
Passed Senate
Passed House
Conference
To President
Became Law
WHAT THE BILL DOES
AI-written
This bill matters because it changes the financial equation for companies when their employees consider forming a union or engaging in collective action. If it becomes law, companies will have to pay the full cost of efforts to influence their workers' decisions about unions, rather than receiving a tax reduction for these expenses. This could make it more expensive for companies to engage in such activities, potentially leading to a decrease in spending on anti-union campaigns or shifts in how companies approach employee organizing efforts.
The bill touches on broader issues of workers' rights, the balance of power between employers and employees, and the role of government in regulating business practices. Voters who support or oppose unions, or who have strong feelings about how tax dollars are used, would find this bill particularly relevant. It aims to eliminate what some view as a taxpayer subsidy for actions that may impede workers' federally protected rights to organize and bargain collectively.
KEY PROVISIONS
3AI-extracted
PROVISION 01
Denies tax deductions for employer expenses aimed at influencing employees regarding labor organizations or collective action.
This provision ends a current tax benefit for companies, making these types of expenses no longer tax-deductible.
PROVISION 02
Defines what constitutes 'labor organizations' and 'labor organization activity' for the purpose of this tax change.
This clarifies the specific activities and entities to which the denial of tax deductions applies.
PROVISION 03
Specifies that non-deductible expenses include costs related to unfair labor practice complaints, settlements, or court findings of interference with employee rights.
This provision clarifies that even indirect costs, like wages, associated with certain labor-related legal actions, are included in the non-deductible category.
This bill matters because it changes the financial equation for companies when their employees consider forming a union or engaging in collective action. If it becomes law, companies will have to pay the full cost of efforts to influence their workers' decisions about unions, rather than receiving a tax reduction for these expenses. This could make it more expensive for companies to engage in such activities, potentially leading to a decrease in spending on anti-union campaigns or shifts in how companies approach employee organizing efforts.
The bill touches on broader issues of workers' rights, the balance of power between employers and employees, and the role of government in regulating business practices. Voters who support or oppose unions, or who have strong feelings about how tax dollars are used, would find this bill particularly relevant. It aims to eliminate what some view as a taxpayer subsidy for actions that may impede workers' federally protected rights to organize and bargain collectively.
KEY PROVISIONS
AI-extracted
high
Denies tax deductions for employer expenses aimed at influencing employees regarding labor organizations or collective action.
This provision ends a current tax benefit for companies, making these types of expenses no longer tax-deductible.
med
Defines what constitutes 'labor organizations' and 'labor organization activity' for the purpose of this tax change.
This clarifies the specific activities and entities to which the denial of tax deductions applies.
high
Specifies that non-deductible expenses include costs related to unfair labor practice complaints, settlements, or court findings of interference with employee rights.
This provision clarifies that even indirect costs, like wages, associated with certain labor-related legal actions, are included in the non-deductible category.
GLOSSARY
AI-written
Internal Revenue Code of 1986
The official body of tax laws in the United States.
Tax subsidy
A financial benefit from the government, like a tax deduction, that reduces the cost of certain activities.
Labor organizations
Groups like unions that represent workers in negotiations with employers regarding wages, hours, and working conditions.
Collective action
When employees act together, such as through collective bargaining or strikes, to improve their work conditions or achieve common goals.
Unfair labor practice
Actions by employers or unions that violate the legal rights of employees regarding unionization and collective bargaining, as defined by the National Labor Relations Act.
National Labor Relations Act
A foundational U.S. labor law that protects the rights of employees to organize and bargain collectively with their employers.
Railway Labor Act
A U.S. labor law that governs labor relations in the railroad and airline industries.
ACTION TIMELINE
2 EVENTS
APR 4, 25
Introduced in Senate
INTROREFERRAL
APR 4, 25
Read twice and referred to the Committee on Finance.
A process where employees, through their chosen representatives (often a union), negotiate with their employer over terms and conditions of employment.
