Us Congress 2023-2024 Regular Session

Us Congress House Bill HB5456

Introduced
9/14/23  

Caption

No Tax Breaks for Union Busting (NTBUB) Act

Impact

The proposed bill is aimed at strengthening employees' rights to unionize by reducing any financial advantages employers may have when attempting to undermine those rights. It highlights the unacceptable nature of employer tactics that involve coercing, intimidating, or otherwise circumventing workers' choices regarding union activities. Such measures not only risk the integrity of labor rights but also represent significant financial investments that distort fair labor relations. Consequently, this bill could lead to a more equitable balance of power between employers and employees within the labor market, fostering a healthier environment for collective bargaining.

Summary

House Bill 5456, titled the 'No Tax Breaks for Union Busting (NTBUB) Act', aims to amend the Internal Revenue Code of 1986 to eliminate tax deductions for employers who engage in practices aimed at influencing their employees' decisions regarding labor organizations and collective action. This legislative effort is grounded in findings that many employers currently utilize considerable resources, including external consultants, to sway employee opinion on union activities, which contradicts the spirit of fair labor practices as outlined in the National Labor Relations Act. By removing tax incentives for such actions, the bill seeks to protect employees' rights to self-organize free from undue influence.

Contention

However, the legislation has sparked debate regarding its implications for both employers and the broader economic landscape. Critics may argue that limiting tax deductions for certain employer activities could lead to unintended consequences, such as reduced support for labor-management partnerships or communications about the benefits of union representation. Additionally, there may be challenges in defining what constitutes influencing employee decisions, potentially raising concerns about the administrative burdens it places on businesses. As such, while the bill's supporters seek to protect workers, the concerns of opponents focus on the potential impacts on workplace dynamics and employer-employee relations.

Companion Bills

US SB737

Same As No Tax Breaks for Union Busting (NTBUB) Act

US HB5428

Same As No Tax Breaks for Union Busting (NTBUB) Act

Previously Filed As

US HB5428

No Tax Breaks for Union Busting (NTBUB) Act

US HB2692

No Tax Breaks for Union Busting (NTBUB) Act

US SB737

No Tax Breaks for Union Busting (NTBUB) Act

US SB1310

No Tax Breaks for Union Busting (NTBUB) Act

US HB20

Richard L. Trumka Protecting the Right to Organize Act of 2023 This bill expands various labor protections related to employees' rights to organize and collectively bargain in the workplace. Among other things, it (1) revises the definitions of employee, supervisor, and employer to broaden the scope of individuals covered by the fair labor standards; (2) permits labor organizations to encourage participation of union members in strikes initiated by employees represented by a different labor organization (i.e., secondary strikes); and (3) prohibits employers from bringing claims against unions that conduct such secondary strikes. The bill also allows collective bargaining agreements to require all employees represented by the bargaining unit to contribute fees to the labor organization for the cost of such representation, notwithstanding a state law to the contrary; and expands unfair labor practices to include prohibitions against replacement of, or discrimination against, workers who participate in strikes. The bill makes it an unfair labor practice to require or coerce employees to attend employer meetings designed to discourage union membership and prohibits employers from entering into agreements with employees under which employees waive the right to pursue or a join collective or class-action litigation. The bill further prohibits employers from taking adverse actions against an employee, including employees with management responsibilities, in response to that employee participating in protected activities related to the enforcement of the prohibitions against unfair labor practices (i.e., whistleblower protections). Such protected activities include providing information about a potential violation to an enforcement agency, participating in an enforcement proceeding, initiating a proceeding concerning an alleged violation or assisting in such a proceeding, or refusing to participate in an activity the employee reasonably believes is a violation of labor laws. Finally, the bill addresses the procedures for union representation elections, provides employees with the ability to vote in such elections remotely by telephone or the internet, modifies the protections against unfair labor practices that result in serious economic harm, and establishes penalties and permits injunctive relief against entities that fail to comply with National Labor Relations Board orders.

US HB884

No Tax Breaks for Outsourcing Act

US HB20

Richard L. Trumka Protecting the Right to Organize Act of 2025

US HB5351

Nationwide Right to Unionize Act

US HB5563

Schedules That Work Act

US SB567

Richard L. Trumka Protecting the Right to Organize Act of 2023

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