No Tax Breaks for Union Busting (NTBUB) Act

Key Points

• The bill ends the tax deduction businesses currently get for spending money to persuade employees against joining or supporting a union.
• Covered spending includes outside anti-union consultants, mandatory 'captive audience' meetings, and wages paid to employees during those sessions.
• Costs tied to unfair labor practice complaints, settlements, or court findings of coercion under labor law would also lose their tax deduction.
• Companies would have to report this spending on their tax returns, and third parties like consulting firms hired for this work must also file disclosures, or face penalties.
• The bill protects normal business activities, like bargaining directly with a recognized union or handling grievances under an existing contract, which stay fully deductible.
• Congress cites research showing employers spend hundreds of millions of dollars a year fighting union organizing, which the bill's sponsors say undermines federal labor law's goals.