No Tax Breaks for Union Busting (NTBUB) Act

Protection of Worker Agency: The bill seeks to ensure that employees' choices regarding collective bargaining and labor organization representation are made without "taxpayer subsidies of undue outside influence from employers" (Section 2, paragraph 7).

Reduced Influence from Employer Spending: By removing the ability to deduct certain expenses, the bill addresses findings that employers spend millions of dollars on outside consultants to sway worker opinions (Section 2, paragraph 6).

Accountability for Unfair Labor Practices: The bill includes expenses related to complaints or settlements regarding unfair labor practices under the National Labor Relations Act in the non-deductible category (Section 3, subsection c, paragraph 1, item I, sub-item aa and bb).

Financial Burden on Employers: Companies that attempt to influence employees regarding labor organizations will no longer be able to deduct those expenses, such as wages and administrative costs associated with certain meetings or training (Section 3, subsection c, paragraph 1, item II).

Penalties for Reporting Failures: Employers who fail to provide required information on their tax returns regarding these activities may face penalties starting at $10,000 or a product of $1,000 multiplied by the number of full-time equivalent employees (Section 3, subsection d, paragraph 1, item b).

Increased Costs for Third-Party Service Providers: Persons conducting activities on behalf of employers will be required to file specific returns containing information about those activities (Section 3, subsection d, paragraph 2, item A).