HB724

Pennsylvania HB724 prohibits tax deductions for expenses related to opposing unionization efforts of employees.

HB724 amends the Tax Reform Code of 1971 to add a new article prohibiting domestic and foreign corporations operating in Pennsylvania from deducting business expenses related to anti-union activities. This includes expenses for actions resulting in unfair labor practice complaints, violations of labor laws, or other anti-union efforts. Exceptions include voluntary recognition of a labor organization and certain communications related to grievance procedures or labor-management partnerships. The amendment applies to taxable years beginning after the effective date.