No Tax Breaks for Union Busting (NTBUB) Act aims to end tax deductions for employer efforts to influence workers' rights around labor organizations.

The No Tax Breaks for Union Busting (NTBUB) Act amends the Internal Revenue Code to prevent tax deductions for employer activities aimed at influencing employees regarding labor organizations and collective action. It defines labor organization activities and specifies that certain expenses related to these activities are not tax-deductible. The bill also mandates information reporting requirements for employers engaging in such activities and imposes penalties for non-compliance. The changes apply to taxable years beginning 240 days after the enactment of the Act.

No Tax Breaks for Union Busting (NTBUB) Act aims to end tax deductions for employer efforts to influence workers' rights around labor organizations.

The No Tax Breaks for Union Busting (NTBUB) Act amends the Internal Revenue Code to prevent tax deductions for employer activities aimed at influencing employees regarding labor organizations and collective action. It defines labor organization activities and specifies that certain expenses related to these activities are not tax-deductible. The bill also mandates information reporting requirements for employers engaging in such activities and imposes penalties for non-compliance. The changes apply to taxable years beginning 240 days after the enactment of the Act.