Pennsylvania 2023-2024 Regular Session

Pennsylvania House Bill HB965

Introduced
4/24/23  

Caption

Prohibiting tax deductions for anti-union activities.

Impact

The passage of HB 965 would hold significant implications for corporate practices in Pennsylvania. It signals a shift towards promoting labor rights by attempting to restrict the financial incentives that companies might utilize to deter unionization efforts. This legislative change aligns with a broader trend of enhancing worker protections and may impact how businesses approach employee relations and their strategies for managing labor disputes.

Summary

House Bill 965 aims to amend the Pennsylvania Tax Reform Code to prohibit tax deductions for expenses that businesses incur while opposing their employees' unionization efforts. This bill targets both domestic and foreign corporations operating in Pennsylvania, and it defines specific terms related to taxation and labor organizations. By clarifying these regulations, the bill seeks to reduce the financial burden on workers attempting to organize and ensure that companies cannot offset costs related to anti-union activities against their tax liabilities.

Sentiment

The sentiment surrounding HB 965 has been predominantly positive among labor advocates and workers' rights groups, who view it as a necessary step toward strengthening union representation and worker advocacy. However, skepticism and criticism have emerged from business groups and others who argue that the bill may inhibit corporate freedoms and discourage investment in the state. They worry that by placing additional financial burdens on companies, it could inadvertently drive businesses to minimize their workforce or relocate to more business-friendly environments.

Contention

Notable points of contention have arisen around the potential implications of HB 965 for free enterprise in Pennsylvania. Critics argue that the prohibition of tax deductions for anti-union activities is a form of government overreach that could meddle with corporate autonomy and financial decision-making. Conversely, supporters counter that these provisions are essential for ensuring a fair playing field in labor relations and that incentivizing fair treatment of employees is in the public interest. The ongoing debate highlights the tension between corporate interests and labor rights.

Companion Bills

No companion bills found.

Similar Bills

MA S295

Relative to a business entity

PA SB621

Prohibiting tax deductions for anti-union activities.

PA HB724

Prohibiting tax deductions for anti-union activities.

VA HB691

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MA S224

Relative to a business entity

MA S162

To enhance diversity in the awarding of liquor licenses

MA H391

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VA HB561

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