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S 1310 · in committee · major

No Tax Breaks for Union Busting (NTBUB) Act

What this bill does

  • This bill eliminates tax deductions for business expenses spent to discourage workers from joining or supporting labor unions.
  • It affects employers and contractors who conduct anti-union activities or pay for anti-union campaigns.
  • Employers must report these expenses and face penalties of at least $10,000 or $1,000 per employee if they don't comply.

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Community Threads

Started by Cosponsor

  1. 01

    How might eliminating tax deductions for anti-union activities change the financial calculations employers make when deciding whether to oppose unionization efforts?

  2. 02

    What evidence exists that businesses currently use tax deductions to offset the costs of anti-union campaigns, and how would reporting requirements affect this practice?

  3. 03

    Who bears the economic burden if compliance penalties reduce business deductions—employers, employees, consumers, or some combination?

Cosponsor writes these to seed civic discussion — they aren't user posts. Sign in to reply.

Sponsor · D-NM

Ben Ray Luján

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29/ 100

Senators cosponsoring

Introduced 2025-04-04

Joining the bill

+ 17 more

Legislative timeline

  1. 2025-04-04 · senate · IntroReferral

    Read twice and referred to the Committee on Finance.

  2. 2025-04-04 · IntroReferral

    Introduced in Senate

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