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.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the No Tax Breaks for Union Busting (NTBUB) Act, repeals findings Congress makes the following findings: The National Labor Relations Act (29 U.S.C, and provides denial of deduction for attempting to influence employees with respect to labor organizations or labor organization activities Section 162(e)(1) of the Internal Revenue Code of 1986 is amended by striking or. It relies on tax rate changes, reporting requirements, compliance mandates, and definition changes. The main policy areas are Finance, Business, Transportation, and Technology.
Who Benefits and How
Businesses and employers affected by the bill could face reduced risk, Public beneficiaries or protected communities affected by the clause could face reduced risk, and Transportation operators and users affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Businesses and employers affected by the bill would take on compliance duties, and Transportation operators and users affected by the bill would take on compliance duties.
Key Provisions
- Creates short title This Act may be cited as the No Tax Breaks for Union Busting (NTBUB) Act.
- Repeals findings Congress makes the following findings: The National Labor Relations Act (29 U.S.C.
- Provides denial of deduction for attempting to influence employees with respect to labor organizations or labor organization activities Section 162(e)(1) of the Internal Revenue Code of 1986 is amended by striking or...
- Requires failure to include certain information with respect to employer activities relating to labor organizations If any taxpayer who makes expenditures described in section 162(e)(1)(E) fails to provide with...
- Requires information with respect to certain employer activities relating to labor organizations Any person conducting activities described in section 162(e)(1)(E) on behalf of another person shall file a return (...
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
The bill creates short title This Act may be cited as the No Tax Breaks for Union Busting (NTBUB) Act, repeals findings Congress makes the following findings: The National Labor Relations Act (29 U.S.C, and provides denial of deduction for attempting to influence employees with respect to labor organizations or labor organization activities Section 162(e)(1) of the Internal Revenue Code of 1986 is amended by striking or.
Key Policy Areas
Finance, Business, Transportation, Technology
Primary Purpose
The bill creates short title This Act may be cited as the No Tax Breaks for Union Busting (NTBUB) Act, repeals findings Congress makes the following findings: The National Labor Relations Act (29 U.S.C, and provides denial of deduction for attempting to influence employees with respect to labor organizations or labor organization activities Section 162(e)(1) of the Internal Revenue Code of 1986 is amended by striking or.
Policy Domains
Whole bill
Identified Gains
- Businesses and employers affected by the bill
- Public beneficiaries or protected communities affected by the clause
- Transportation operators and users affected by the bill
- Lobbyists, political organizations, and disclosure users affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Businesses and employers affected by the bill
- Transportation operators and users affected by the bill
- Telecommunications providers and users affected by the bill
- Financial services firms and customers affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Casey (for himself, Mrs. Murray, Mr. Wyden, Mr. Van …
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?
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.
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