Us Congress 2023-2024 Regular Session

Us Congress House Bill HB5428

Introduced
9/13/23  

Caption

No Tax Breaks for Union Busting (NTBUB) Act

Impact

If passed, HB5428 would clarify tax regulations by denying deductions for employer expenses associated with attempts to sway employee opinions regarding labor organizations. This would include expenses related to meetings that aim to influence labor organization decisions. The legislation is designed to curtail practices that employers often use to undermine workers' rights, such as intimidation and unlawful dismissal. By taking a firm stand against these practices, the bill seeks to foster a more equitable labor environment.

Summary

House Bill 5428, known as the 'No Tax Breaks for Union Busting (NTBUB) Act', aims to amend the Internal Revenue Code to eliminate tax subsidies that allow employers to influence their workers' exercise of rights related to labor organizations and collective action. The bill emphasizes the rights of employees to form and join labor organizations and seeks to protect these rights from undue influence by employers. It is rooted in the principles set forth by the National Labor Relations Act, which promotes collective bargaining and full freedom of association for workers.

Contention

The bill is likely to generate debate, particularly concerning its implications for business operations and the balance of power in employer-employee relations. Proponents argue that it prevents the misuse of tax benefits to undermine union activities and supports fair labor practices. Conversely, opponents may contend that the legislation could restrict employers' rights to communicate with their employees about labor issues, potentially stifling free speech in the workplace. The ongoing discussions surrounding the bill reflect broader societal debates about the role of labor unions and employer accountability.

Companion Bills

US SB737

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

US HB5456

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

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