No Tax Breaks for Union Busting (NTBUB) Act
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Overview
This bill, the "No Tax Breaks for Union Busting" Act, aims to prevent employers from receiving tax deductions for expenses related to influencing employees regarding labor organizations or collective bargaining. It specifically prohibits deductions for payments made to influence employees about labor organizations, including those related to unfair labor practices, meeting attendance, or coercive tactics. The bill also requires employers to report detailed information about these expenses and imposes penalties for noncompliance, extending to third parties involved in these activities.
Key provisions
- Prohibits tax deductions for employer expenses aimed at influencing employees regarding labor organizations or collective bargaining.
- Requires employers to report detailed information about payments related to labor organization influence, including dates, amounts, and activity descriptions.
- Imposes penalties for failure to report or for noncompliance, with penalties increasing for continued violations.
- Expands the definition of ‘labor organization activity’ to include collective actions and related activities.
- Requires third parties conducting activities on behalf of employers to also report relevant information.
- Establishes a reasonable cause exception for penalties related to noncompliance.
- Adds a new section to the tax code requiring reporting of expenses related to attempts to influence employees regarding labor organizations.
- Clarifies the definition of ‘labor organization’ and ‘labor organization activity’ for tax purposes.
Bill text
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Sponsors
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