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

Previously Filed As

US HB5456

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 HB2953

FAIR Act of 2023 Forced Arbitration Injustice Repeal Act of 2023

US HB626

Breaking the Gridlock Act

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