Back to all bills
S 1310119th CongressIntroduced
No Tax Breaks for Union Busting (NTBUB) Act
Introduced: Oct 29, 2025
Civil Rights & JusticeEconomy & TaxesLabor & Employment
Standard Summary
Comprehensive overview in 1-2 paragraphs
The No Tax Breaks for Union Busting Act amends the Internal Revenue Code to prohibit employers from deducting tax expenses incurred while influencing employees regarding unionization, collective bargaining, or labor organization activities, targeting expenditures like anti-union consulting and captive audience meetings to reduce employer interference in workers' rights.
Key Points
- 1Denies tax deductions for employer spending on activities such as unfair labor practice defenses, captive audience meetings, and surveillance aimed at swaying union elections or collective bargaining decisions.
- 2Imposes mandatory reporting requirements with steep penalties up to $100,000 for employers failing to disclose anti-union expenditures, including third-party consultant activities.
- 3Excludes legitimate collective bargaining communications and labor-management partnership operations from the deduction ban while explicitly covering Railway Labor Act activities and NLRB-related expenses.
Impact Areas
Employers facing higher operational costs due to lost tax deductionsLabor unions and organizing efforts benefiting from reduced employer interferenceAnti-union consulting firms experiencing decreased demand for servicesFederal tax revenue increasing through denied business expense claims
Generated by legislative-analyst-pro on Nov 4, 2025