To amend the Internal Revenue Code of 1986 to end the tax subsidy for employer efforts to influence their workers’ exercise of their rights around labor organizations and engaging in collective action.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to end the tax subsidy for employer efforts to influence their workers’ exercise of their rights around labor organizations and engaging in collective action., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Finance, Government Operations.
Who Benefits and How
workers, employers, and labor regulators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, workers, employers, and labor regulators may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HFEAB4FEAB4E64B3BB695D0BA21AB7C4A: 1. Short title This Act may be cited as the No Tax Breaks for Union Busting (NTBUB) Act.
- Section H7A6393BA02904594B323C78DD3C7B52C: 2. Findings Congress makes the following findings: The National Labor Relations Act (29 U.S.C. 151 et seq.) declares that it is the right of employees to form,...
- Section HFE7631356F2147B8B1AD40125481688C: 3. Denial of deduction for attempting to influence employees with respect to labor organizations or labor organization activities Section 162(e)(1) of the...
- Section H559367AB0A4F4ED98348B51F1CCDF3EF: 6720D. Failure to include certain information with respect to employer activities relating to labor organizations If any taxpayer who makes expenditures...
- Section H2B61601454FD40CD9050C5F688C36138: 6039K. Information with respect to certain employer activities relating to labor organizations Any person conducting activities described in section...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to end the tax subsidy for employer efforts to influence their workers’ exercise of their rights around labor organizations and engaging in collective action., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Key Policy Areas
Labor, Finance, Government Operations
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to end the tax subsidy for employer efforts to influence their workers’ exercise of their rights around labor organizations and engaging in collective action., changes federal law or congressional policy affecting workers, employers, and labor regulators.
Policy Domains
Whole bill
Identified Gains
- workers, employers, and labor regulators
Identified Costs
- federal implementing agencies
- workers, employers, and labor regulators
Sponsors
Legislative Progress
IntroducedMr. Norcross (for himself, Ms. Barragán, Mrs. Beatty, Ms. Blunt …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "secretary_of_treasury"
- → Secretary of the Treasury
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology