Pennsylvania 2025-2026 Regular Session

Pennsylvania House Bill HB724

Introduced
2/25/25  

Caption

Prohibiting tax deductions for anti-union activities.

Impact

If enacted, HB 724 will notably alter the financial landscape for corporations in Pennsylvania by restricting their ability to deduct expenses related to anti-union activities from their taxes. This change could lead to increased costs for businesses that invest in strategies intended to dissuade unionization efforts, potentially impacting their approach towards labor relations. The clear intent is to discourage anti-union sentiment within corporate practices, fostering a more supportive environment for union activities and improving workers' bargaining power.

Summary

House Bill 724 seeks to amend the Tax Reform Code of 1971 by prohibiting domestic and foreign corporations from claiming tax deductions on expenses incurred while opposing unionization efforts among their employees. The bill aims to disrupt the financial mechanisms that businesses may utilize to undermine unions, thereby supporting labor organization rights. This legislative effort reflects a growing attention to labor rights and the protection of worker interests against anti-union actions by employers.

Sentiment

The sentiment surrounding the bill is largely supportive among labor advocates and unions, who see it as a significant step towards equipping workers with stronger rights and protections. Conversely, some business groups and conservatives express concerns that the bill may infringe upon their freedom to manage labor relations, fearing that this legislation could lead to adverse economic consequences for businesses operating in Pennsylvania. This divergence in perspectives highlights the broader national conversation surrounding worker rights and corporate responsibilities.

Contention

Notable points of contention in the discussions around HB 724 revolve around the broader implications for the business environment in Pennsylvania and individual company rights. Proponents argue that the bill is necessary for protecting workers' rights and ensuring fair labor practices, while opponents contend that it could subject businesses to undue financial burdens and complicate the dynamics of employer-employee relations. The debate reflects longstanding tensions between labor and management interests, as stakeholders weigh the benefits of enhanced worker protections against potential economic repercussions.

Companion Bills

No companion bills found.

Previously Filed As

PA HB965

Prohibiting tax deductions for anti-union activities.

PA HB1219

In personal income tax, further providing for classes of income and for special tax provisions for poverty and providing for alternative special tax provisions for poverty; in corporate net income tax, further providing for definitions, for imposition of tax, for reports and payment of tax, for consolidated reports and for manufacturing innovation and reinvestment deduction; in realty transfer tax, further providing for transfer of tax; in tax credit and tax benefit administration, further providing for definitions; in entertainment production tax credit, further providing for definitions, for credit for qualified film production expenses, for carryover, carryback and assignment of credit and for limitations; in Pennsylvania Economic Development for a Growing Economy (PA EDGE) tax credits, providing for biotechnology; in neighborhood assistance tax credit, further providing for tax credit and for grant of tax credit; providing for expanded neighborhood improvement zones; in Pennsylvania Child and Dependent Care Enhancement Tax Credit Program, further providing for credit for child and dependent care employment-related expenses; providing for Public Transportation Trust Fund; and, in general provisions, further providing for underpayment of estimated tax, for method of filing and for allocation of tax credits.

PA HB1716

In entities generally, further providing for requirements for names generally and providing for registration of name of domestic nonfiling association; in entity transactions, further providing for nature of transactions and for approval by limited liability company; in foreign associations, further providing for foreign registration statement; in general provisions, further providing for definitions; in corporate powers, duties and safeguards, further providing for certain specifically authorized debt terms; in officers, directors and shareholders, further providing for derivative action; in foreign business corporations, further providing for application of article; in general provisions, further providing for definitions; in corporate powers, duties and safeguards, further providing for certain specifically authorized debt terms; in officers, directors and members, further providing for derivative action; in general partnerships, further providing for contents of partnership agreement; in limited partnerships, further providing for contents of partnership agreement and for derivative action; and, in limited liability companies, further providing for contents of operating agreement and for derivative action.

PA SB781

Providing for the creation of keystone opportunity dairy zones to facilitate the economic development of Pennsylvania's dairy industry; authorizing expenditures; providing tax exemptions, tax deductions, tax abatements and tax credits; creating additional obligations of the Commonwealth and local governmental units; prescribing powers and duties of certain State and local departments, agencies and officials; and imposing penalties.

PA HB995

Providing for the creation of keystone opportunity dairy zones to facilitate the economic development of Pennsylvania's dairy industry; authorizing expenditures; providing tax exemptions, tax deductions, tax abatements and tax credits; creating additional obligations of the Commonwealth and local governmental units; prescribing powers and duties of certain State and local departments, agencies and officials; and imposing penalties.

PA HB2012

Providing for cause of action for antitrust conduct, for indirect purchaser recovery under State antitrust laws and for premerger notice of health care mergers and transactions; and imposing penalties.

PA HB1550

In corporate net income tax, further providing for definitions, for imposition of tax, for reports and payment of tax and for consolidated reports; and, in general provisions, further providing for underpayment of estimated tax.

PA HB1462

In corporate net income tax, further providing for definitions, for reports and payment of tax and for consolidated reports; and, in general provisions, further providing for underpayment of estimated tax.

PA SB1260

Prohibiting the State Treasurer, the State Employees' Retirement System, the Public School Employees' Retirement System and the Pennsylvania Municipal Retirement System from boycotting or divesting from Israel; and prohibiting funding to an institution of higher education that engages in a boycott against or divestment from Israel.

PA HB2099

In the Secretary of the Commonwealth, further providing for powers and duties of the Secretary of the Commonwealth; in primary and election expenses, further providing for definitions, for organization of political committees, treasurer and assistant treasurer and records of candidate and committees, for registration and for reporting by candidate and political committees and other persons, providing for limitations on certain contributions, further providing for residual funds, for late filing fee and certificate of filing, for contributions or expenditures by national banks, corporations or unincorporated associations, for advertising and for reports by business entities and publication by Secretary of the Commonwealth and providing for independent expenditures and for independent expenditure evaluation; and providing for corporate political accountability.

Similar Bills

MA S295

Relative to a business entity

PA HB965

Prohibiting tax deductions for anti-union activities.

PA SB621

Prohibiting tax deductions for anti-union activities.

VA HB691

Business entities; conversion and domestication.

MA S224

Relative to a business entity

MA H391

To enhance diversity in the awarding of liquor licenses

MA S162

To enhance diversity in the awarding of liquor licenses

VA HB561

Corporations and regulated business entities; not set out and obsolete sections of the Code.