I
119THCONGRESS
1
STSESSION H. R. 2692
To amend the Internal Revenue Code of 1986 to end the tax subsidy for
employer efforts to influence their workers’ exercise of their rights around
labor organizations and engaging in collective action.
IN THE HOUSE OF REPRESENTATIVES
APRIL7, 2025
Mr. N
ORCROSS(for himself, Mr. BOYLEof Pennsylvania, Ms. CHU, Mr.
S
MITHof Washington, Mr. GREENof Texas, Ms. OCASIO-CORTEZ, Ms.
A
DAMS, Ms. CRAIG, Mrs. MCCLAINDELANEY, Ms. BALINT, Ms. MCCOL-
LUM, Mr. FOSTER, Mr. SHERMAN, Mr. SCHNEIDER, Ms. PINGREE, Mr.
D
ELUZIO, Ms. HOULAHAN, Mr. GARCI´Aof Illinois, Mr. GOLDMANof New
York, Mr. D
AVISof Illinois, Mr. SOTO, Mrs. DINGELL, Ms. WASSERMAN
S
CHULTZ, Mrs. RAMIREZ, Ms. DEGETTE, Ms. TITUS, Mr. EVANSof
Pennsylvania, Ms. N
ORTON, Mr. CLEAVER, Mrs. SYKES, Mr. SORENSEN,
Mr. M
RVAN, Mr. PALLONE, Ms. WILSONof Florida, Mr. LATIMER, Mr.
C
ONNOLLY, Mr. CISNEROS, Ms. MENG, Mr. CASAR, Ms. STEVENS, Mr.
J
OHNSONof Georgia, Mr. CUELLAR, Mr. CONAWAY, Ms. OMAR, Mrs.
H
AYES, Ms. SCHAKOWSKY, Mr. GOLDENof Maine, Mr. NADLER, Ms.
T
OKUDA, Mr. MCGOVERN, Mr. GOMEZ, Mr. PANETTA, Mr. NEGUSE, Mr.
L
ARSONof Connecticut, Mr. GARAMENDI, Mr. MANNION, Mr.
O
LSZEWSKI, Mr. GOTTHEIMER, Mrs. BEATTY, Ms. BROWNLEY, Ms. MOR-
RISON, Mr. MULLIN, Ms. SCHRIER, Ms. MCDONALDRIVET, Mr. MFUME,
Mrs. M
CIVER, Ms. FRIEDMAN, Ms. UNDERWOOD, Ms. SA´NCHEZ, Mrs.
F
LETCHER, Mr. DOGGETT, Ms. LOISFRANKELof Florida, Mrs. TRAHAN,
Mrs. M
CBATH, Ms. DEANof Pennsylvania, Mr. VEASEY, Ms. KAPTUR,
Mr. D
ESAULNIER, Mr. POCAN, Mr. TAKANO, Ms. SCANLON, Ms. DEX-
TER, Ms. WATERS, Mr. FROST, Ms. STANSBURY, Mr. QUIGLEY, Ms.
S
HERRILL, Mr. MCGARVEY, Ms. BARRAGA´N, Ms. WILLIAMSof Georgia,
Ms. B
UDZINSKI, Ms. VELA´ZQUEZ, Mr. RYAN, Mr. TONKO, Ms. JAYAPAL,
Mr. K
RISHNAMOORTHI, Ms. TLAIB, Mr. LARSENof Washington, Mr.
T
ORRESof New York, Mr. KHANNA, Mr. GARCIAof California, Mr.
M
ENENDEZ, Ms. DELAURO, Mr. BISHOP, Ms. ELFRETH, Ms. MCBRIDE,
Mr. C
ASTEN, Mr. MAGAZINER, Mr. MOULTON, Ms. DAVIDSof Kansas,
Ms. B
ROWN, Mr. THANEDAR, Mr. LYNCH, Mr. HORSFORD, Ms. LEEof
Pennsylvania, Ms. D
ELBENE, Ms. BONAMICI, Ms. GARCIAof Texas, Mr.
L
IEU, Mr. SUOZZI, Mr. CARTERof Louisiana, Ms. HOYLEof Oregon, Ms.
A
NSARI, Ms. CLARKEof New York, Mr. KENNEDYof New York, and Mr.
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CROW) introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to end the
tax subsidy for employer efforts to influence their work-
ers’ exercise of their rights around labor organizations
and engaging in collective action.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘No Tax Breaks for 4
Union Busting (NTBUB) Act’’. 5
SEC. 2. FINDINGS. 6
Congress makes the following findings: 7
(1) The National Labor Relations Act (29 8
U.S.C. 151 et seq.) declares that it is the right of 9
employees to form, join, or assist labor organiza-10
tions. 11
(2) The National Labor Relations Act further 12
declares that it is ‘‘the policy of the United States 13
to eliminate the causes of certain substantial ob-14
structions to the free flow of commerce and to miti-15
gate and eliminate these obstructions when they 16
have occurred by encouraging the practice and pro-17
cedure of collective bargaining and by protecting the 18
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exercise by workers of full freedom of association, 1
self-organization, and designation of representatives 2
of their own choosing . . .’’. 3
(3) Despite Congress’ intention to give workers 4
full agency in these matters, many employers regu-5
larly choose to involve themselves, lawfully or unlaw-6
fully, in the decisions of their employees about 7
whether to avail themselves of their rights under the 8
National Labor Relations Act and the Railway 9
Labor Act (45 U.S.C. 151 et seq.). 10
(4) Employers frequently violate labor laws 11
around organizing and collective action. The Eco-12
nomic Policy Institute finds that in approximately 4 13
of 10 labor organization elections in 2016–2017 em-14
ployers were charged with committing an unfair 15
labor practice. Among larger bargaining units of 61 16
employees or more, over 54 percent of elections have 17
an unfair labor practice charge. 18
(5) In practice, these unfair labor practices 19
often include charges such as employees being ille-20
gally fired for labor organization activity, refusal to 21
bargain in good faith with labor organizations, or co-22
ercion and intimidation. Employers also frequently 23
use captive audience meetings, workplace surveil-24
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lance, and other lawful or unlawful tactics to sway 1
labor organization elections. 2
(6) Whether or not there are charges of unlaw-3
ful behavior, employers spend millions of dollars to 4
sway the opinions of their employees with respect to 5
whether or how to exercise their rights under the 6
National Labor Relations Act and the Railway 7
Labor Act. According to the Economic Policy Insti-8
tute, companies spent $340,000,000 yearly on out-9
side consultants to sway their workers’ opinions 10
about labor organization activities. This and other 11
spending interferes with the United States goal of 12
‘‘encouraging the practice and procedure of collective 13
bargaining’’. 14
(7) The Internal Revenue Code of 1986 has 15
long recognized that spending by businesses with the 16
purpose of influencing the general public with re-17
spect to elections, while it may be lawful, is not tax 18
deductible. Congress should extend that principle to 19
spending done by employers to influence workers’ 20
elections and collective bargaining decisions. These 21
free choices to exercise the rights to engage in collec-22
tive bargaining, labor organization representation, 23
and other lawful collective activities should be made 24
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without taxpayer subsidies of undue outside influ-1
ence from employers. 2
SEC. 3. DENIAL OF DEDUCTION FOR ATTEMPTING TO IN-3
FLUENCE EMPLOYEES WITH RESPECT TO 4
LABOR ORGANIZATIONS OR LABOR ORGANI-5
ZATION ACTIVITIES. 6
(a) I
NGENERAL.—Section 162(e)(1) of the Internal 7
Revenue Code of 1986 is amended by striking ‘‘or’’ at the 8
end of subparagraph (C), by striking the period at the end 9
of subparagraph (D) and inserting ‘‘, or’’, and by adding 10
at the end the following new subparagraph: 11
‘‘(E) any attempt to influence the tax-12
payer’s employees with respect to labor organi-13
zations or labor organization activities, includ-14
ing with respect to the opinion of such employ-15
ees regarding such organizations or activities.’’. 16
(b) L
ABORORGANIZATIONS; LABORORGANIZATION 17
A
CTIVITIESDEFINED.—Section 162(e) of the Internal 18
Revenue Code of 1986 is amended by redesignating para-19
graph (6) as paragraph (7) and by inserting after para-20
graph (5) the following new paragraph: 21
‘‘(6) L
ABOR ORGANIZATIONS AND LABOR ORGA -22
NIZATION ACTIVITY DEFINED .—For purposes of this 23
subsection— 24
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‘‘(A) LABOR ORGANIZATION .—The term 1
‘labor organization’ has the meaning given such 2
term in section 3 of the Labor-Management Re-3
porting and Disclosure Act of 1959 (29 U.S.C. 4
402). 5
‘‘(B) L
ABOR ORGANIZATION ACTIVITY .— 6
‘‘(i) I
N GENERAL.—The term ‘labor 7
organization activity’ means labor organi-8
zation elections, labor disputes, collective 9
actions, and such other related activities 10
identified by the Secretary. 11
‘‘(ii) O
THER TERMS.—For purposes of 12
clause (i)— 13
‘‘(I) C
OLLECTIVE ACTION.—The 14
term ‘collective action’ means any ac-15
tion, including collective bargaining, 16
described in section 7 of the National 17
Labor Relations Act (29 U.S.C. 157) 18
or any action that is a right of em-19
ployees or labor organizations under 20
the Railway Labor Act (45 U.S.C. 21
151 et seq.). 22
‘‘(II) L
ABOR DISPUTE .—The 23
term ‘labor dispute’ has the meaning 24
given such term under section 3 of the 25
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Labor-Management Reporting and 1
Disclosure Act of 1959 (29 U.S.C. 2
402). 3
‘‘(III) L
ABOR ORGANIZATION 4
ELECTION.—The term ‘labor organi-5
zation election’ means any election de-6
scribed in section 9 of the National 7
Labor Relations Act (29 U.S.C. 159) 8
or section 2 of the Railway Labor Act 9
(45 U.S.C. 152).’’. 10
(c) S
PECIALRULES.— 11
(1) I
N GENERAL.—Section 162(e)(4) of the In-12
ternal Revenue Code of 1986 is amended by adding 13
at the end the following new subparagraph: 14
‘‘(D) E
XPENSES RELATING TO LABOR OR -15
GANIZATIONS OR LABOR ORGANIZATION ACTIVI -16
TIES.— 17
‘‘(i) I
N GENERAL.—For purposes of 18
paragraph (1)(E), amounts paid or in-19
curred in connection with attempting to in-20
fluence the taxpayer’s employees with re-21
spect to labor organizations or labor orga-22
nization activities include— 23
‘‘(I) any amount paid or incurred 24
directly or indirectly by the taxpayer, 25
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including wages and other general and 1
administrative costs, in connection 2
with an action that results in— 3
‘‘(aa) a complaint issued 4
under section 10 of the National 5
Labor Relations Act (29 U.S.C. 6
160) against the taxpayer for an 7
unfair labor practice under sec-8
tion 8(a) of such Act (29 U.S.C. 9
158(a)), 10
‘‘(bb) a settlement offer re-11
lated to an investigation by the 12
National Labor Relations Board 13
of a charge of an unfair labor 14
practice under section 8(a) of 15
such Act (29 U.S.C. 158(a)) that 16
results in a settlement of such 17
charge without issuance of a 18
complaint under section 10 of 19
such Act (29 U.S.C. 160), or 20
‘‘(cc) a finding of inter-21
ference, influence, or coercion by 22
a Federal court under section 2 23
of the Railway Labor Act (45 24
U.S.C. 152), 25
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‘‘(II) any amount paid or in-1
curred directly or indirectly by the 2
taxpayer, including wages and other 3
general and administrative costs, in 4
producing, conducting, or attending 5
any meeting or training— 6
‘‘(aa) which includes employ-7
ees of the taxpayer who are or 8
who could become members of a 9
unit appropriate for the purposes 10
of collective bargaining, and 11
‘‘(bb) at which labor organi-12
zations or a labor organization 13
activity is discussed, and 14
‘‘(III) any amount which is re-15
quired to be reported under the 16
Labor-Management Reporting and 17
Disclosure Act of 1959 (29 U.S.C. 18
401 et seq.). 19
‘‘(ii) E
XCEPTIONS.—The following 20
amounts shall not be treated as amounts 21
paid or incurred in connection with at-22
tempting to influence the taxpayer’s em-23
ployees with respect to labor organizations 24
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or labor organization activities under para-1
graph (1)(E): 2
‘‘(I) Amounts paid or incurred 3
for communications or negotiations di-4
rectly with the designated or selected 5
representative of the employees of the 6
taxpayer described in section 9(a) of 7
the National Labor Relations Act (29 8
U.S.C. 159(a)) or under the Railway 9
Labor Act (45 U.S.C. 151 et seq.). 10
‘‘(II) Amounts paid or incurred 11
for communications directly with 12
shareholders, as may be required 13
under section 13 of the Securities Ex-14
change Act of 1934 (15 U.S.C. 78m). 15
‘‘(III) Amounts paid or incurred 16
for communications or consultations 17
by the taxpayer in the process of vol-18
untarily recognizing a labor organiza-19
tion as a representative in accordance 20
with section 9 of the National Labor 21
Relations Act (29 U.S.C. 159). 22
‘‘(IV) Amounts paid or incurred 23
with respect to the operation of a 24
labor-management partnership de-25
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scribed in a collective bargaining 1
agreement in effect between a rep-2
resentative of employees of the tax-3
payer and the taxpayer, including a 4
labor management committee estab-5
lished pursuant to section 205A(a) of 6
the Labor Management Relations Act, 7
1947 (29 U.S.C. 175a(a)). 8
‘‘(V) Amounts paid or incurred 9
for communications or consultations 10
related to the operation of a grievance 11
procedure described in a collective 12
bargaining agreement in effect be-13
tween a representative of employees of 14
the taxpayer and the taxpayer. 15
‘‘(VI) Amounts paid or incurred 16
by a labor organization. 17
‘‘(VII) Amounts paid or incurred 18
for communication materials, includ-19
ing visual or audio media, required to 20
be posted for, or provided to, employ-21
ees of the taxpayer by law, including 22
under the National Labor Relations 23
Act (29 U.S.C. 151 et seq.) or the 24
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Railway Labor Act (45 U.S.C. 151 et 1
seq.). 2
‘‘(VIII) Amounts paid or in-3
curred relating to a complaint which 4
is issued by the National Labor Rela-5
tions Board and which is set aside in 6
full in accordance with subsection (e) 7
or (f) of section 10 of such Act.’’. 8
(2) R
EGULATORY AUTHORITY .— 9
(A) I
N GENERAL.—Section 162(e) of such 10
Code, as amended by subsection (b), is amend-11
ed by redesignating paragraph (7) as paragraph 12
(8) and by inserting after paragraph (6) the 13
following new paragraph: 14
‘‘(7) R
EGULATIONS.—The Secretary shall pre-15
scribe such guidance, rules, or regulations as are 16
necessary to carry out the purposes of this sub-17
section, including rules relating to the timing of any 18
deductions in connection with amounts described in 19
paragraph (4)(D)(ii)(VIII).’’. 20
(B) T
IMING.—Not later than the date that 21
is 240 days after the date of the enactment of 22
this Act, the Secretary of the Treasury (or the 23
Secretary’s delegate) shall prescribe guidance, 24
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rules, or regulations with respect to the applica-1
tion of the amendments made by this Act. 2
(d) I
NFORMATIONREPORTING.— 3
(1) C
ERTAIN INFORMATION INCLUDED IN TAX 4
RETURNS.— 5
(A) I
N GENERAL.—Part I of subchapter B 6
of chapter 68 is amended by adding at the end 7
the following new section: 8
‘‘SEC. 6720D. FAILURE TO INCLUDE CERTAIN INFORMATION 9
WITH RESPECT TO EMPLOYER ACTIVITIES 10
RELATING TO LABOR ORGANIZATIONS. 11
‘‘(a) I
NGENERAL.—If any taxpayer who makes ex-12
penditures described in section 162(e)(1)(E) fails to pro-13
vide with the return of tax for the taxable year to which 14
such expenditures relate the information provided in sub-15
section (c) with respect to such expenditures, or who fails 16
to provide all of the information required under subsection 17
(b) or fails to provide correct information, shall pay a pen-18
alty in the amount determined under subsection (b). 19
‘‘(b) D
ETERMINATION OFPENALTYAMOUNT.— 20
‘‘(1) I
N GENERAL.—The amount of the penalty 21
under this section for any failure described in sub-22
section (a) shall be the greater of— 23
‘‘(A) $10,000, or 24
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‘‘(B) the product of $1,000 and the num-1
ber of full time equivalent employees of the em-2
ployer (as determined under section 45R(d)(2)). 3
‘‘(2) I
NCREASED PENALTY WHERE FAILURE 4
CONTINUES.— 5
‘‘(A) I
N GENERAL.—If any failure de-6
scribed in subsection (a)(1) continues for more 7
than 90 days after the day on which the Sec-8
retary mails notice of such failure to the tax-9
payer, the taxpayer shall pay a penalty (in addi-10
tion to the amount of any penalty under para-11
graph (1)) equal to the amount determined 12
under paragraph (1) for each 30-day period (or 13
fraction thereof) during which such failure con-14
tinues after the expiration of such 90-day pe-15
riod. 16
‘‘(B) L
IMITATION.—The penalty imposed 17
under this paragraph with respect to any failure 18
shall not exceed $100,000. 19
‘‘(c) I
NFORMATIONTOBEPROVIDED.—The infor-20
mation required under this subsection shall include— 21
‘‘(1) the dates that such activities described in 22
section 162(e)(1)(E) took place, 23
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‘‘(2) a statement indicating whether the activity 1
was an activity described in item (aa), (bb), or (cc) 2
of section 162(e)(4)(D)(i)(I), 3
‘‘(3) the amounts paid or incurred for such ac-4
tivities, 5
‘‘(4) a copy of any disclosures which are re-6
quired to be reported under the Labor-Management 7
Reporting and Disclosure Act of 1959 (29 U.S.C. 8
401 et seq.), and 9
‘‘(5) such other information as the Secretary 10
may prescribe. 11
‘‘(d) R
EASONABLECAUSEEXCEPTION.—No penalty 12
shall be imposed by this section on any failure which is 13
shown to be due to reasonable cause and not due to willful 14
neglect.’’. 15
(B) C
LERICAL AMENDMENT .—The table of 16
sections for part I of subchapter B of chapter 17
68 is amended by adding at the end the fol-18
lowing new item: 19
‘‘Sec. 6720D. Failure to include certain information with respect to employer
activities relating to labor organizations.’’.
(2) THIRD-PARTY INFORMATION REPORTING .— 20
(A) I
N GENERAL.—Subpart A of part III 21
of subchapter A of chapter 61 of the Internal 22
Revenue Code of 1986 is amended by inserting 23
after section 6039J the following new section: 24
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‘‘SEC. 6039K. INFORMATION WITH RESPECT TO CERTAIN 1
EMPLOYER ACTIVITIES RELATING TO LABOR 2
ORGANIZATIONS. 3
‘‘(a) I
NGENERAL.—Any person conducting activities 4
described in section 162(e)(1)(E) on behalf of another per-5
son shall file a return (at such time and in such manner 6
as the Secretary may by regulations prescribe, which in-7
cludes the information described in subsection (b)). 8
‘‘(b) I
NFORMATIONTOBEPROVIDED.—Information 9
required under subsection (a) shall include— 10
‘‘(1) the person on behalf of whom the activities 11
described in section 162(e)(1)(E) were performed, 12
‘‘(2) the dates that such activities described in 13
such section took place, 14
‘‘(3) a statement indicating whether the activity 15
was an activity described in item (aa), (bb), or (cc) 16
of section 162(e)(4)(D)(i)(I), 17
‘‘(4) the amounts paid or incurred for such ac-18
tivities, and 19
‘‘(5) such other information as the Secretary 20
may prescribe.’’. 21
(B) P
ENALTY.—Subparagraph (B) of sec-22
tion 6724(d)(1) of such Code is amended— 23
(i) by striking the comma at the end 24
of clause (xxvii), as added by the Infra-25
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structure Investment and Jobs Act, and in-1
serting ‘‘, or’’, and 2
(ii) by adding at the end the following 3
new clause: 4
‘‘(xxviii) section 6039K (relating to 5
information with respect to certain em-6
ployer activities relating to labor organiza-7
tions), and’’. 8
(C) C
LERICAL AMENDMENT .—The table of 9
sections for subpart A of part III of subchapter 10
A of chapter 61 of such Code is amended by in-11
serting after the item relating to section 6039J 12
the following new item: 13
‘‘Sec. 6039K. Information with respect to certain employer activities relating to
labor organizations.’’.
(e) CONFORMINGAMENDMENTS.— 14
(1) The heading for subsection (e) of section 15
162 of the Internal Revenue Code of 1986 is amend-16
ed by striking ‘‘
ANDPOLITICALEXPENDITURES’’ 17
and inserting ‘‘, P
OLITICALEXPENDITURES, AND 18
L
ABORORGANIZATIONEXPENDITURES’’. 19
(2) The heading of subparagraph (C) of section 20
162(e)(4) of such Code is amended by striking ‘‘
AND 21
POLITICAL ACTIVITIES’’ and inserting ‘‘, POLITICAL, 22
AND LABOR ORGANIZATION ACTIVITIES ’’. 23
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(f) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to amounts paid or incurred in tax-2
able years beginning after the date that is 240 days after 3
the date of the enactment of this Act. 4
Æ
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