No Tax Breaks for Union Busting (NTBUB) Act
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, No Tax Breaks for Union Busting (NTBUB) Act, changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Government Operations, Finance.
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 S1: 1. Short title This Act may be cited as the No Tax Breaks for Union Busting (NTBUB) Act.
- Section id9E19A65B827D4BD48ABA0F2B9E3916C6: 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 idB4EED4D17671401694FF3EDBE4E6EF72: 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 idaa5ac9f7f20345d9902c959f73f348e2: 6720D. Failure to include certain information with respect to employer activities relating to labor organizations If any taxpayer who makes expenditures...
- Section idC3557EE492214576BA79FA7738069F85: 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, No Tax Breaks for Union Busting (NTBUB) Act, changes federal law or congressional policy affecting workers, employers, and labor regulators.
Key Policy Areas
Labor, Government Operations, Finance
Primary Purpose
This bill, No Tax Breaks for Union Busting (NTBUB) Act, 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
In CommitteeMr. Luján (for himself, Ms. Smith, Mr. Booker, Ms. Baldwin, …
Read twice and referred to the Committee on Finance.
Introduced in Senate
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Employers engaging in certain employee relations activities, Employers making expenditures described in section 162(e)(1)(E)
Companies engaging in union busting activities
Employers conducting activities described in section 162(e)(1)(E)
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