Referred to the House Committee on Ways and Means.
The No Tax Breaks for Union Busting (NTBUB) Act would amend the Internal Revenue Code to disallow tax deductions for employer expenses aimed at influencing employees about labor organizations or related activities. It defines covered activities, creates exceptions (for communications with recognized employee representatives, shareholders, certain legally required postings, etc.), and bars deductions tied to NLRB complaints, certain settlements, or court findings under the Railway Labor Act.
Progressives emphasize removing taxpayer subsidy for anti-union spending
Relative to its intended legislative type, this bill is a substantive amendment to the Internal Revenue Code that is generally well-constructed: it states the problem, specifies legal mechanisms, integrates with existing statutes, and supplies implementation authorities and reporting/penalty frameworks.
The No Tax Breaks for Union Busting (NTBUB) Act would amend the Internal Revenue Code to disallow tax deductions for employer expenses aimed at influencing employees about labor organizations or related activities.
It defines covered activities, creates exceptions (for communications with recognized employee representatives, shareholders, certain legally required postings, etc.), and bars deductions tied to NLRB complaints, certain settlements, or court findings under the Railway Labor Act.
The bill also requires Treasury regulations within 240 days, creates employer and third-party information-reporting duties, and establishes monetary penalties for reporting failures.
Technically targeted and administrable, but high political salience and likely organized opposition reduce odds without broad compromise.
Relative to its intended legislative type, this bill is a substantive amendment to the Internal Revenue Code that is generally well-constructed: it states the problem, specifies legal mechanisms, integrates with existing statutes, and supplies implementation authorities and reporting/penalty frameworks.
Progressives emphasize removing taxpayer subsidy for anti-union spending
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize removing taxpayer subsidy for anti-union spending
This persona would broadly support the bill as aligning tax policy with worker rights and removing a taxpayer subsidy for employer anti-union activity.
They would view disclosure and penalty provisions as tools to reduce coercive or manipulative employer tactics and increase transparency.
Some details may be monitored for scope and enforcement strength.
A pragmatic centrist would generally see the bill's objective as defensible but would worry about administrative complexity, vague definitions, and burdens on ordinary employer communications.
They would favor the policy if definitions, reporting burdens, and costs are tightened, phased, and justified by evidence.
Litigation risk and compliance costs would be central concerns.
A mainstream conservative would likely oppose the bill as government overreach that penalizes employers and restricts managerial communication.
They would see the deduction denial and heavy reporting and penalties as burdensome, raising constitutional and free-speech concerns and increasing compliance costs.
They may demand narrower rules and exemptions for ordinary business communications.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Technically targeted and administrable, but high political salience and likely organized opposition reduce odds without broad compromise.
The bill has not accumulated any surfaced votes yet.
Progressives emphasize removing taxpayer subsidy for anti-union spending
Technically targeted and administrable, but high political salience and likely organized opposition reduce odds without broad compromise.
Relative to its intended legislative type, this bill is a substantive amendment to the Internal Revenue Code that is generally well-constructed: it states the problem, specifies legal mechanisms, integrates with existin…
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