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

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