Union-Busting Expense Tax Deduction Denial (NTBUB Act)
Current understanding
The No Tax Breaks for Union Busting (NTBUB) Act is a legislative proposal that would deny federal business expense tax deductions for amounts spent to influence employees regarding labor organizing or collective bargaining. It would also impose new information reporting requirements on employers conducting such activities and create penalties for noncompliance. Status: introduced; employers engaged in anti-union campaigns would pay more in federal tax while unions and organizing employees would be indirectly favored.