The No Tax Breaks for Union Busting (NTBUB) Act denies tax deductions for employer efforts to influence employees regarding labor organizations and.
The No Tax Breaks for Union Busting (NTBUB) Act amends the Internal Revenue Code to deny tax deductions for expenses related to attempts by employers to influence their employees' opinions on labor organizations and collective action. This includes expenses for meetings, training, and communications. Employers must report these expenses and face penalties for non-compliance. The Act aims to prevent tax subsidies for undue influence on employees' rights to engage in collective bargaining and labor organization activities.
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