No Tax Breaks for Union Busting (NTBUB) Act

Source of recordUS Congress · congress.govLast synced Jul 9, 2026

Chamber

Senate

Progress

Where this bill stands in the legislative process.

Introduced
Passed Senate
Passed House
To President
Became Law

Overview

This bill, the ‘No Tax Breaks for Union Busting’ Act, aims to prevent employers from using tax deductions to influence employees against unionizing or engaging in collective bargaining. It prohibits deductions for expenses related to activities intended to discourage union membership or participation in labor disputes. The bill also requires employers to report specific information about these expenditures and imposes penalties for noncompliance, including a tiered penalty structure based on the size of the employer. It expands reporting requirements to third parties who conduct activities on behalf of employers to influence employees.

Key provisions

Prohibits tax deductions for expenses related to influencing employees regarding labor organizations or labor activities.
Requires employers to report detailed information about expenditures related to labor organization influence.
Imposes a penalty for noncompliance, with penalties increasing based on the size of the employer.
Expands information reporting requirements to third parties who engage in activities on behalf of employers to influence employees.
Defines ‘labor organization activity’ to include elections, disputes, and collective actions.
Establishes exceptions for communications with union representatives, shareholder communications, and voluntary recognition of unions.
Creates a reasonable cause exception for penalties related to noncompliance.
Requires the Secretary of the Treasury to issue guidance on the application of the new rules.