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HR 2692119th CongressIn Committee
No Tax Breaks for Union Busting (NTBUB) Act
Introduced: Apr 7, 2025
Sponsor: Rep. Norcross, Donald [D-NJ-1] (D-New Jersey)
Economy & TaxesFinancial ServicesLabor & Employment
Standard Summary
Comprehensive overview in 1-2 paragraphs
The No Tax Breaks for Union Busting (NTBUB) Act amends the Internal Revenue Code to prohibit tax deductions for employer expenditures aimed at influencing employees' labor organization rights, mandates detailed reporting of such activities, and imposes penalties for non-compliance to strengthen collective bargaining protections.
Key Points
- 1Denies tax deductions for employer spending to sway union elections or collective action.
- 2Requires employers to report anti-union expenditures and activities to the IRS.
- 3Imposes penalties for failure to disclose or incorrect reporting of union-busting costs.
Impact Areas
Employers opposing unionizationLabor organizations and workersIRS tax compliance enforcementCorporate financial strategies
Generated by legislative-analysis-v2 on Nov 8, 2025