S 1310 · in committee · major
No Tax Breaks for Union Busting (NTBUB) Act
- labor
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
- 01
How might eliminating tax deductions for anti-union activities change the financial calculations employers make when deciding whether to oppose unionization efforts?
- 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?
- 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
Citizen cosponsors
0
In Congress
29/ 100
Senators cosponsoring
Introduced 2025-04-04
Joining the bill

Tammy Baldwin
D-WI · original

Cory A. Booker
D-NJ · original

Richard Blumenthal
D-CT · original

Catherine Cortez Masto
D-NV · original

Richard J. Durbin
D-IL · original

Tammy Duckworth
D-IL · original

John Fetterman
D-PA · original

Ruben Gallego
D-AZ · original

Mazie K. Hirono
D-HI · original

Martin Heinrich
D-NM · original

Amy Klobuchar
D-MN · original

Edward J. Markey
D-MA · original
+ 17 more
Legislative timeline
2025-04-04 · senate · IntroReferral
Read twice and referred to the Committee on Finance.
2025-04-04 · IntroReferral
Introduced in Senate
Citizen comments
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