S 1310 · 119th CongressIn Committeecongress.gov ↗

No Tax Breaks for Union Busting (NTBUB) Act

What this bill does

AI plain-language summary

This bill would stop employers from being able to deduct certain expenses on their taxes if those expenses were used to influence employees regarding unions or union activities. This includes money spent on things like meetings or training where unions are discussed, as well as costs tied to unfair labor practice complaints or settlements. Employers would be required to file reports about these kinds of expenses, and if they don't, they could face penalties starting at $10,000 or $1,000 per full-time employee, whichever is higher, with additional penalties if they remain out of compliance for more than 90 days. Outside parties hired to influence employees about unions on behalf of an employer would also have to report that activity.

Introduced

April 4, 2025

Policy Area

Taxation

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