No Tax Breaks for Union Busting (NTBUB) Act
Current understanding
The NTBUB Act is a legislative proposal that would deny federal income tax deductions for business expenses incurred to influence employees regarding labor organizing or collective bargaining, and would establish new information reporting requirements and penalties for employers engaging in such activities. For workers, it would raise the after-tax cost to employers of anti-union campaigns and increase public transparency about such spending; for employers, it would create new tax compliance obligations and disallow deductions currently available for consultant fees, communications, and related campaign costs. Status: introduced.
Evidence log
- 2026-05-14 — Tax Cut for Striking Workers Act of 2026: cross-connection with tax-cut-striking-workers: Both bills use the federal tax code as leverage in labor disputes — one shielding striker income from tax, the other denying deductions for employer union-avoidance spending. (novelty: 3)
- 2026-06-10 — Faster Labor Contracts Act: cross-connection with faster-labor-contracts-act: Both are pro-union procedural/tax reforms aimed at reducing employer leverage during organizing and first-contract bargaining. (novelty: 3)