No Tax Breaks for Union Busting Act aims to end tax subsidies for employer efforts to influence workers' rights regarding labor organizations.
The No Tax Breaks for Union Busting (NTBUB) Act seeks to amend the Internal Revenue Code to disallow tax deductions for employer activities aimed at influencing employees' decisions about labor organizations and collective actions. This includes expenditures on communications, negotiations, and other efforts to sway workers' opinions on labor organization activities. The bill also mandates reporting requirements for such activities and imposes penalties for non-compliance. The changes apply to taxable years beginning 240 days after the bill's enactment.
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