Pennsylvania SB621 prohibits tax deductions for expenses related to opposing unionization efforts of workers.

Pennsylvania SB621 amends the state's tax code to prohibit domestic and foreign corporations operating in the state from deducting expenses related to opposing unionization efforts of their workers. This includes expenses for communications with employees or their representatives, shareholder communications, and other specified activities. Exceptions are made for certain legally required communications and grievance procedures. The changes apply to taxable years beginning after the bill's effective date.

Pennsylvania SB621 prohibits tax deductions for expenses related to opposing unionization efforts of workers.

Pennsylvania SB621 amends the state's tax code to prohibit domestic and foreign corporations operating in the state from deducting expenses related to opposing unionization efforts of their workers. This includes expenses for communications with employees or their representatives, shareholder communications, and other specified activities. Exceptions are made for certain legally required communications and grievance procedures. The changes apply to taxable years beginning after the bill's effective date.