Bill · H.R. 2692· House(119-HR-2692)
No Tax Breaks for Union Busting (NTBUB) Act
- Introduced
- 4/7/2025
- Last activity
- 4/7/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Donald Norcross
- Cosponsors
- - 137 - 0
- Introduced
- In Committee
What this bill would do
This bill, known as the "No Tax Breaks for Union Busting (NTBUB) Act," aims to amend the Internal Revenue Code of 1986. It seeks to end tax deductions for employer expenses used to influence workers regarding labor organizations or collective action. The legislation targets spending related to labor organization elections, disputes, and collective actions. It also includes provisions to deny deductions for certain costs associated with unfair labor practice complaints or meetings involving potential union members. Additionally, the bill establishes new information reporting requirements and penalties for employers who fail to disclose these expenditures.
Yes· 3 of 7
Would union members be better off under this?+8
The bill directly benefits union workers by removing taxpayer subsidies used by employers to counter their efforts.
Does this strengthen the rights of workers to organise?+7
The bill protects unionization efforts by removing the financial advantage employers have when using taxpayer-subsidized resources to influence workers.
Does this raise the taxes companies pay?+5
The bill effectively increases the tax burden on corporations by denying deductions for labor-related influence expenses.
The opposite
Would business owners be better off under this?-6
Business owners will lose a tax deduction and face new administrative costs and penalties.
Who it would affect, and how
Potential Positive Impacts for People
-
Protection of Worker Agency: By removing the tax subsidy for employer influence, the bill seeks to ensure that employees' choices regarding collective bargaining and labor organization representation are made without undue outside influence (Section 2, Finding 7).
-
Reduction of Unfair Labor Practice Costs: The bill denies deductions for amounts paid in connection with complaints regarding unfair labor practices, including wages and administrative costs (Section 3(c)(1)(I)(i)(aa)).
-
Increased Transparency for Labor Activities: The bill requires employers to provide specific information on their tax returns, such as the dates of activities and amounts paid, which aims to track expenditures related to influencing employees (Section 3(d)(1)(A)).
-
Accountability for Third-Party Consultants: It requires persons conducting activities on behalf of an employer (such as outside consultants) to file returns containing specific information about those activities (Section 3(d)(2)(A)).
Potential Negative Impacts for People
-
Financial Burden on Employers for Compliance: Employers face new penalties for failing to include required information on tax returns, with fines starting at $10,000 or a product of $1,000 times the number of full-time equivalent employees (Section 3(d)(1)(B)(1)).
-
Additional Costs for Continued Non-compliance: Employers who fail to remedy a reporting failure after a 90-day notice period may face additional penalties for every 30-day period of continued failure (Section 3(d)(1)(B)(2)(A)).
-
Increased Burden on Third-Party Workers: People conducting activities on behalf of employers will now have the added responsibility of filing specific information returns (Section 3(d)(2)(A)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Improves Union Protections+7Increases Corporate Taxes+5
- Demographic And Interest Groups
- Good For Union Workers+8Good For Low Income Households+4Good For Middle Class Households+2Good For Business Owners-6
- Governance And Ideology
- Improves Government Transparency+5Increases Federal Power+3
- 10/1/2026
- 1 Cosponsor added.
- 9/3/2026
- 1 Cosponsor added.
- 8/17/2026
- 1 Cosponsor added.
- 7/2/2026
- 1 Cosponsor added.
- 5/13/2026
- 1 Cosponsor added.
- 5/4/2026
- 1 Cosponsor added.
- 12/18/2025
- 1 Cosponsor added.
- 11/19/2025
- 1 Cosponsor added.
- 9/17/2025
- 1 Cosponsor added.
- 9/16/2025
- 1 Cosponsor added.
- 7/23/2025
- 1 Cosponsor added.
- 5/13/2025
- 1 Cosponsor added.
- 4/7/2025
- Referred to the House Committee on Ways and Means.
- 125 Cosponsors added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
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