Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2692 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2692
5	5	To amend the Internal Revenue Code of 1986 to end the tax subsidy for
6	6	employer efforts to influence their workers’ exercise of their rights around
7	7	labor organizations and engaging in collective action.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	APRIL7, 2025
10	10	Mr. N
11	11	ORCROSS(for himself, Mr. BOYLEof Pennsylvania, Ms. CHU, Mr.
12	12	S
13	13	MITHof Washington, Mr. GREENof Texas, Ms. OCASIO-CORTEZ, Ms.
14	14	A
15	15	DAMS, Ms. CRAIG, Mrs. MCCLAINDELANEY, Ms. BALINT, Ms. MCCOL-
16	16	LUM, Mr. FOSTER, Mr. SHERMAN, Mr. SCHNEIDER, Ms. PINGREE, Mr.
17	17	D
18	18	ELUZIO, Ms. HOULAHAN, Mr. GARCI´Aof Illinois, Mr. GOLDMANof New
19	19	York, Mr. D
20	20	AVISof Illinois, Mr. SOTO, Mrs. DINGELL, Ms. WASSERMAN
21	21	S
22	22	CHULTZ, Mrs. RAMIREZ, Ms. DEGETTE, Ms. TITUS, Mr. EVANSof
23	23	Pennsylvania, Ms. N
24	24	ORTON, Mr. CLEAVER, Mrs. SYKES, Mr. SORENSEN,
25	25	Mr. M
26	26	RVAN, Mr. PALLONE, Ms. WILSONof Florida, Mr. LATIMER, Mr.
27	27	C
28	28	ONNOLLY, Mr. CISNEROS, Ms. MENG, Mr. CASAR, Ms. STEVENS, Mr.
29	29	J
30	30	OHNSONof Georgia, Mr. CUELLAR, Mr. CONAWAY, Ms. OMAR, Mrs.
31	31	H
32	32	AYES, Ms. SCHAKOWSKY, Mr. GOLDENof Maine, Mr. NADLER, Ms.
33	33	T
34	34	OKUDA, Mr. MCGOVERN, Mr. GOMEZ, Mr. PANETTA, Mr. NEGUSE, Mr.
35	35	L
36	36	ARSONof Connecticut, Mr. GARAMENDI, Mr. MANNION, Mr.
37	37	O
38	38	LSZEWSKI, Mr. GOTTHEIMER, Mrs. BEATTY, Ms. BROWNLEY, Ms. MOR-
39	39	RISON, Mr. MULLIN, Ms. SCHRIER, Ms. MCDONALDRIVET, Mr. MFUME,
40	40	Mrs. M
41	41	CIVER, Ms. FRIEDMAN, Ms. UNDERWOOD, Ms. SA´NCHEZ, Mrs.
42	42	F
43	43	LETCHER, Mr. DOGGETT, Ms. LOISFRANKELof Florida, Mrs. TRAHAN,
44	44	Mrs. M
45	45	CBATH, Ms. DEANof Pennsylvania, Mr. VEASEY, Ms. KAPTUR,
46	46	Mr. D
47	47	ESAULNIER, Mr. POCAN, Mr. TAKANO, Ms. SCANLON, Ms. DEX-
48	48	TER, Ms. WATERS, Mr. FROST, Ms. STANSBURY, Mr. QUIGLEY, Ms.
49	49	S
50	50	HERRILL, Mr. MCGARVEY, Ms. BARRAGA´N, Ms. WILLIAMSof Georgia,
51	51	Ms. B
52	52	UDZINSKI, Ms. VELA´ZQUEZ, Mr. RYAN, Mr. TONKO, Ms. JAYAPAL,
53	53	Mr. K
54	54	RISHNAMOORTHI, Ms. TLAIB, Mr. LARSENof Washington, Mr.
55	55	T
56	56	ORRESof New York, Mr. KHANNA, Mr. GARCIAof California, Mr.
57	57	M
58	58	ENENDEZ, Ms. DELAURO, Mr. BISHOP, Ms. ELFRETH, Ms. MCBRIDE,
59	59	Mr. C
60	60	ASTEN, Mr. MAGAZINER, Mr. MOULTON, Ms. DAVIDSof Kansas,
61	61	Ms. B
62	62	ROWN, Mr. THANEDAR, Mr. LYNCH, Mr. HORSFORD, Ms. LEEof
63	63	Pennsylvania, Ms. D
64	64	ELBENE, Ms. BONAMICI, Ms. GARCIAof Texas, Mr.
65	65	L
66	66	IEU, Mr. SUOZZI, Mr. CARTERof Louisiana, Ms. HOYLEof Oregon, Ms.
67	67	A
68	68	NSARI, Ms. CLARKEof New York, Mr. KENNEDYof New York, and Mr.
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71	71	•HR 2692 IH
72	72	CROW) introduced the following bill; which was referred to the Committee
73	73	on Ways and Means
74	74	A BILL
75	75	To amend the Internal Revenue Code of 1986 to end the
76	76	tax subsidy for employer efforts to influence their work-
77	77	ers’ exercise of their rights around labor organizations
78	78	and engaging in collective action.
79	79	Be it enacted by the Senate and House of Representa-1
80	80	tives of the United States of America in Congress assembled, 2
81	81	SECTION 1. SHORT TITLE. 3
82	82	This Act may be cited as the ‘‘No Tax Breaks for 4
83	83	Union Busting (NTBUB) Act’’. 5
84	84	SEC. 2. FINDINGS. 6
85	85	Congress makes the following findings: 7
86	86	(1) The National Labor Relations Act (29 8
87	87	U.S.C. 151 et seq.) declares that it is the right of 9
88	88	employees to form, join, or assist labor organiza-10
89	89	tions. 11
90	90	(2) The National Labor Relations Act further 12
91	91	declares that it is ‘‘the policy of the United States 13
92	92	to eliminate the causes of certain substantial ob-14
93	93	structions to the free flow of commerce and to miti-15
94	94	gate and eliminate these obstructions when they 16
95	95	have occurred by encouraging the practice and pro-17
96	96	cedure of collective bargaining and by protecting the 18
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99	99	•HR 2692 IH
100	100	exercise by workers of full freedom of association, 1
101	101	self-organization, and designation of representatives 2
102	102	of their own choosing . . .’’. 3
103	103	(3) Despite Congress’ intention to give workers 4
104	104	full agency in these matters, many employers regu-5
105	105	larly choose to involve themselves, lawfully or unlaw-6
106	106	fully, in the decisions of their employees about 7
107	107	whether to avail themselves of their rights under the 8
108	108	National Labor Relations Act and the Railway 9
109	109	Labor Act (45 U.S.C. 151 et seq.). 10
110	110	(4) Employers frequently violate labor laws 11
111	111	around organizing and collective action. The Eco-12
112	112	nomic Policy Institute finds that in approximately 4 13
113	113	of 10 labor organization elections in 2016–2017 em-14
114	114	ployers were charged with committing an unfair 15
115	115	labor practice. Among larger bargaining units of 61 16
116	116	employees or more, over 54 percent of elections have 17
117	117	an unfair labor practice charge. 18
118	118	(5) In practice, these unfair labor practices 19
119	119	often include charges such as employees being ille-20
120	120	gally fired for labor organization activity, refusal to 21
121	121	bargain in good faith with labor organizations, or co-22
122	122	ercion and intimidation. Employers also frequently 23
123	123	use captive audience meetings, workplace surveil-24
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126	126	•HR 2692 IH
127	127	lance, and other lawful or unlawful tactics to sway 1
128	128	labor organization elections. 2
129	129	(6) Whether or not there are charges of unlaw-3
130	130	ful behavior, employers spend millions of dollars to 4
131	131	sway the opinions of their employees with respect to 5
132	132	whether or how to exercise their rights under the 6
133	133	National Labor Relations Act and the Railway 7
134	134	Labor Act. According to the Economic Policy Insti-8
135	135	tute, companies spent $340,000,000 yearly on out-9
136	136	side consultants to sway their workers’ opinions 10
137	137	about labor organization activities. This and other 11
138	138	spending interferes with the United States goal of 12
139	139	‘‘encouraging the practice and procedure of collective 13
140	140	bargaining’’. 14
141	141	(7) The Internal Revenue Code of 1986 has 15
142	142	long recognized that spending by businesses with the 16
143	143	purpose of influencing the general public with re-17
144	144	spect to elections, while it may be lawful, is not tax 18
145	145	deductible. Congress should extend that principle to 19
146	146	spending done by employers to influence workers’ 20
147	147	elections and collective bargaining decisions. These 21
148	148	free choices to exercise the rights to engage in collec-22
149	149	tive bargaining, labor organization representation, 23
150	150	and other lawful collective activities should be made 24
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153	153	•HR 2692 IH
154	154	without taxpayer subsidies of undue outside influ-1
155	155	ence from employers. 2
156	156	SEC. 3. DENIAL OF DEDUCTION FOR ATTEMPTING TO IN-3
157	157	FLUENCE EMPLOYEES WITH RESPECT TO 4
158	158	LABOR ORGANIZATIONS OR LABOR ORGANI-5
159	159	ZATION ACTIVITIES. 6
160	160	(a) I
161	161	NGENERAL.—Section 162(e)(1) of the Internal 7
162	162	Revenue Code of 1986 is amended by striking ‘‘or’’ at the 8
163	163	end of subparagraph (C), by striking the period at the end 9
164	164	of subparagraph (D) and inserting ‘‘, or’’, and by adding 10
165	165	at the end the following new subparagraph: 11
166	166	‘‘(E) any attempt to influence the tax-12
167	167	payer’s employees with respect to labor organi-13
168	168	zations or labor organization activities, includ-14
169	169	ing with respect to the opinion of such employ-15
170	170	ees regarding such organizations or activities.’’. 16
171	171	(b) L
172	172	ABORORGANIZATIONS; LABORORGANIZATION 17
173	173	A
174	174	CTIVITIESDEFINED.—Section 162(e) of the Internal 18
175	175	Revenue Code of 1986 is amended by redesignating para-19
176	176	graph (6) as paragraph (7) and by inserting after para-20
177	177	graph (5) the following new paragraph: 21
178	178	‘‘(6) L
179	179	ABOR ORGANIZATIONS AND LABOR ORGA -22
180	180	NIZATION ACTIVITY DEFINED .—For purposes of this 23
181	181	subsection— 24
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184	184	•HR 2692 IH
185	185	‘‘(A) LABOR ORGANIZATION .—The term 1
186	186	‘labor organization’ has the meaning given such 2
187	187	term in section 3 of the Labor-Management Re-3
188	188	porting and Disclosure Act of 1959 (29 U.S.C. 4
189	189	402). 5
190	190	‘‘(B) L
191	191	ABOR ORGANIZATION ACTIVITY .— 6
192	192	‘‘(i) I
193	193	N GENERAL.—The term ‘labor 7
194	194	organization activity’ means labor organi-8
195	195	zation elections, labor disputes, collective 9
196	196	actions, and such other related activities 10
197	197	identified by the Secretary. 11
198	198	‘‘(ii) O
199	199	THER TERMS.—For purposes of 12
200	200	clause (i)— 13
201	201	‘‘(I) C
202	202	OLLECTIVE ACTION.—The 14
203	203	term ‘collective action’ means any ac-15
204	204	tion, including collective bargaining, 16
205	205	described in section 7 of the National 17
206	206	Labor Relations Act (29 U.S.C. 157) 18
207	207	or any action that is a right of em-19
208	208	ployees or labor organizations under 20
209	209	the Railway Labor Act (45 U.S.C. 21
210	210	151 et seq.). 22
211	211	‘‘(II) L
212	212	ABOR DISPUTE .—The 23
213	213	term ‘labor dispute’ has the meaning 24
214	214	given such term under section 3 of the 25
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217	217	•HR 2692 IH
218	218	Labor-Management Reporting and 1
219	219	Disclosure Act of 1959 (29 U.S.C. 2
220	220	402). 3
221	221	‘‘(III) L
222	222	ABOR ORGANIZATION 4
223	223	ELECTION.—The term ‘labor organi-5
224	224	zation election’ means any election de-6
225	225	scribed in section 9 of the National 7
226	226	Labor Relations Act (29 U.S.C. 159) 8
227	227	or section 2 of the Railway Labor Act 9
228	228	(45 U.S.C. 152).’’. 10
229	229	(c) S
230	230	PECIALRULES.— 11
231	231	(1) I
232	232	N GENERAL.—Section 162(e)(4) of the In-12
233	233	ternal Revenue Code of 1986 is amended by adding 13
234	234	at the end the following new subparagraph: 14
235	235	‘‘(D) E
236	236	XPENSES RELATING TO LABOR OR -15
237	237	GANIZATIONS OR LABOR ORGANIZATION ACTIVI -16
238	238	TIES.— 17
239	239	‘‘(i) I
240	240	N GENERAL.—For purposes of 18
241	241	paragraph (1)(E), amounts paid or in-19
242	242	curred in connection with attempting to in-20
243	243	fluence the taxpayer’s employees with re-21
244	244	spect to labor organizations or labor orga-22
245	245	nization activities include— 23
246	246	‘‘(I) any amount paid or incurred 24
247	247	directly or indirectly by the taxpayer, 25
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250	250	•HR 2692 IH
251	251	including wages and other general and 1
252	252	administrative costs, in connection 2
253	253	with an action that results in— 3
254	254	‘‘(aa) a complaint issued 4
255	255	under section 10 of the National 5
256	256	Labor Relations Act (29 U.S.C. 6
257	257	160) against the taxpayer for an 7
258	258	unfair labor practice under sec-8
259	259	tion 8(a) of such Act (29 U.S.C. 9
260	260	158(a)), 10
261	261	‘‘(bb) a settlement offer re-11
262	262	lated to an investigation by the 12
263	263	National Labor Relations Board 13
264	264	of a charge of an unfair labor 14
265	265	practice under section 8(a) of 15
266	266	such Act (29 U.S.C. 158(a)) that 16
267	267	results in a settlement of such 17
268	268	charge without issuance of a 18
269	269	complaint under section 10 of 19
270	270	such Act (29 U.S.C. 160), or 20
271	271	‘‘(cc) a finding of inter-21
272	272	ference, influence, or coercion by 22
273	273	a Federal court under section 2 23
274	274	of the Railway Labor Act (45 24
275	275	U.S.C. 152), 25
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278	278	•HR 2692 IH
279	279	‘‘(II) any amount paid or in-1
280	280	curred directly or indirectly by the 2
281	281	taxpayer, including wages and other 3
282	282	general and administrative costs, in 4
283	283	producing, conducting, or attending 5
284	284	any meeting or training— 6
285	285	‘‘(aa) which includes employ-7
286	286	ees of the taxpayer who are or 8
287	287	who could become members of a 9
288	288	unit appropriate for the purposes 10
289	289	of collective bargaining, and 11
290	290	‘‘(bb) at which labor organi-12
291	291	zations or a labor organization 13
292	292	activity is discussed, and 14
293	293	‘‘(III) any amount which is re-15
294	294	quired to be reported under the 16
295	295	Labor-Management Reporting and 17
296	296	Disclosure Act of 1959 (29 U.S.C. 18
297	297	401 et seq.). 19
298	298	‘‘(ii) E
299	299	XCEPTIONS.—The following 20
300	300	amounts shall not be treated as amounts 21
301	301	paid or incurred in connection with at-22
302	302	tempting to influence the taxpayer’s em-23
303	303	ployees with respect to labor organizations 24
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306	306	•HR 2692 IH
307	307	or labor organization activities under para-1
308	308	graph (1)(E): 2
309	309	‘‘(I) Amounts paid or incurred 3
310	310	for communications or negotiations di-4
311	311	rectly with the designated or selected 5
312	312	representative of the employees of the 6
313	313	taxpayer described in section 9(a) of 7
314	314	the National Labor Relations Act (29 8
315	315	U.S.C. 159(a)) or under the Railway 9
316	316	Labor Act (45 U.S.C. 151 et seq.). 10
317	317	‘‘(II) Amounts paid or incurred 11
318	318	for communications directly with 12
319	319	shareholders, as may be required 13
320	320	under section 13 of the Securities Ex-14
321	321	change Act of 1934 (15 U.S.C. 78m). 15
322	322	‘‘(III) Amounts paid or incurred 16
323	323	for communications or consultations 17
324	324	by the taxpayer in the process of vol-18
325	325	untarily recognizing a labor organiza-19
326	326	tion as a representative in accordance 20
327	327	with section 9 of the National Labor 21
328	328	Relations Act (29 U.S.C. 159). 22
329	329	‘‘(IV) Amounts paid or incurred 23
330	330	with respect to the operation of a 24
331	331	labor-management partnership de-25
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334	334	•HR 2692 IH
335	335	scribed in a collective bargaining 1
336	336	agreement in effect between a rep-2
337	337	resentative of employees of the tax-3
338	338	payer and the taxpayer, including a 4
339	339	labor management committee estab-5
340	340	lished pursuant to section 205A(a) of 6
341	341	the Labor Management Relations Act, 7
342	342	1947 (29 U.S.C. 175a(a)). 8
343	343	‘‘(V) Amounts paid or incurred 9
344	344	for communications or consultations 10
345	345	related to the operation of a grievance 11
346	346	procedure described in a collective 12
347	347	bargaining agreement in effect be-13
348	348	tween a representative of employees of 14
349	349	the taxpayer and the taxpayer. 15
350	350	‘‘(VI) Amounts paid or incurred 16
351	351	by a labor organization. 17
352	352	‘‘(VII) Amounts paid or incurred 18
353	353	for communication materials, includ-19
354	354	ing visual or audio media, required to 20
355	355	be posted for, or provided to, employ-21
356	356	ees of the taxpayer by law, including 22
357	357	under the National Labor Relations 23
358	358	Act (29 U.S.C. 151 et seq.) or the 24
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361	361	•HR 2692 IH
362	362	Railway Labor Act (45 U.S.C. 151 et 1
363	363	seq.). 2
364	364	‘‘(VIII) Amounts paid or in-3
365	365	curred relating to a complaint which 4
366	366	is issued by the National Labor Rela-5
367	367	tions Board and which is set aside in 6
368	368	full in accordance with subsection (e) 7
369	369	or (f) of section 10 of such Act.’’. 8
370	370	(2) R
371	371	EGULATORY AUTHORITY .— 9
372	372	(A) I
373	373	N GENERAL.—Section 162(e) of such 10
374	374	Code, as amended by subsection (b), is amend-11
375	375	ed by redesignating paragraph (7) as paragraph 12
376	376	(8) and by inserting after paragraph (6) the 13
377	377	following new paragraph: 14
378	378	‘‘(7) R
379	379	EGULATIONS.—The Secretary shall pre-15
380	380	scribe such guidance, rules, or regulations as are 16
381	381	necessary to carry out the purposes of this sub-17
382	382	section, including rules relating to the timing of any 18
383	383	deductions in connection with amounts described in 19
384	384	paragraph (4)(D)(ii)(VIII).’’. 20
385	385	(B) T
386	386	IMING.—Not later than the date that 21
387	387	is 240 days after the date of the enactment of 22
388	388	this Act, the Secretary of the Treasury (or the 23
389	389	Secretary’s delegate) shall prescribe guidance, 24
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392	392	•HR 2692 IH
393	393	rules, or regulations with respect to the applica-1
394	394	tion of the amendments made by this Act. 2
395	395	(d) I
396	396	NFORMATIONREPORTING.— 3
397	397	(1) C
398	398	ERTAIN INFORMATION INCLUDED IN TAX 4
399	399	RETURNS.— 5
400	400	(A) I
401	401	N GENERAL.—Part I of subchapter B 6
402	402	of chapter 68 is amended by adding at the end 7
403	403	the following new section: 8
404	404	‘‘SEC. 6720D. FAILURE TO INCLUDE CERTAIN INFORMATION 9
405	405	WITH RESPECT TO EMPLOYER ACTIVITIES 10
406	406	RELATING TO LABOR ORGANIZATIONS. 11
407	407	‘‘(a) I
408	408	NGENERAL.—If any taxpayer who makes ex-12
409	409	penditures described in section 162(e)(1)(E) fails to pro-13
410	410	vide with the return of tax for the taxable year to which 14
411	411	such expenditures relate the information provided in sub-15
412	412	section (c) with respect to such expenditures, or who fails 16
413	413	to provide all of the information required under subsection 17
414	414	(b) or fails to provide correct information, shall pay a pen-18
415	415	alty in the amount determined under subsection (b). 19
416	416	‘‘(b) D
417	417	ETERMINATION OFPENALTYAMOUNT.— 20
418	418	‘‘(1) I
419	419	N GENERAL.—The amount of the penalty 21
420	420	under this section for any failure described in sub-22
421	421	section (a) shall be the greater of— 23
422	422	‘‘(A) $10,000, or 24
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425	425	•HR 2692 IH
426	426	‘‘(B) the product of $1,000 and the num-1
427	427	ber of full time equivalent employees of the em-2
428	428	ployer (as determined under section 45R(d)(2)). 3
429	429	‘‘(2) I
430	430	NCREASED PENALTY WHERE FAILURE 4
431	431	CONTINUES.— 5
432	432	‘‘(A) I
433	433	N GENERAL.—If any failure de-6
434	434	scribed in subsection (a)(1) continues for more 7
435	435	than 90 days after the day on which the Sec-8
436	436	retary mails notice of such failure to the tax-9
437	437	payer, the taxpayer shall pay a penalty (in addi-10
438	438	tion to the amount of any penalty under para-11
439	439	graph (1)) equal to the amount determined 12
440	440	under paragraph (1) for each 30-day period (or 13
441	441	fraction thereof) during which such failure con-14
442	442	tinues after the expiration of such 90-day pe-15
443	443	riod. 16
444	444	‘‘(B) L
445	445	IMITATION.—The penalty imposed 17
446	446	under this paragraph with respect to any failure 18
447	447	shall not exceed $100,000. 19
448	448	‘‘(c) I
449	449	NFORMATIONTOBEPROVIDED.—The infor-20
450	450	mation required under this subsection shall include— 21
451	451	‘‘(1) the dates that such activities described in 22
452	452	section 162(e)(1)(E) took place, 23
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455	455	•HR 2692 IH
456	456	‘‘(2) a statement indicating whether the activity 1
457	457	was an activity described in item (aa), (bb), or (cc) 2
458	458	of section 162(e)(4)(D)(i)(I), 3
459	459	‘‘(3) the amounts paid or incurred for such ac-4
460	460	tivities, 5
461	461	‘‘(4) a copy of any disclosures which are re-6
462	462	quired to be reported under the Labor-Management 7
463	463	Reporting and Disclosure Act of 1959 (29 U.S.C. 8
464	464	401 et seq.), and 9
465	465	‘‘(5) such other information as the Secretary 10
466	466	may prescribe. 11
467	467	‘‘(d) R
468	468	EASONABLECAUSEEXCEPTION.—No penalty 12
469	469	shall be imposed by this section on any failure which is 13
470	470	shown to be due to reasonable cause and not due to willful 14
471	471	neglect.’’. 15
472	472	(B) C
473	473	LERICAL AMENDMENT .—The table of 16
474	474	sections for part I of subchapter B of chapter 17
475	475	68 is amended by adding at the end the fol-18
476	476	lowing new item: 19
477	477	‘‘Sec. 6720D. Failure to include certain information with respect to employer
478	478	activities relating to labor organizations.’’.
479	479	(2) THIRD-PARTY INFORMATION REPORTING .— 20
480	480	(A) I
481	481	N GENERAL.—Subpart A of part III 21
482	482	of subchapter A of chapter 61 of the Internal 22
483	483	Revenue Code of 1986 is amended by inserting 23
484	484	after section 6039J the following new section: 24
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487	487	•HR 2692 IH
488	488	‘‘SEC. 6039K. INFORMATION WITH RESPECT TO CERTAIN 1
489	489	EMPLOYER ACTIVITIES RELATING TO LABOR 2
490	490	ORGANIZATIONS. 3
491	491	‘‘(a) I
492	492	NGENERAL.—Any person conducting activities 4
493	493	described in section 162(e)(1)(E) on behalf of another per-5
494	494	son shall file a return (at such time and in such manner 6
495	495	as the Secretary may by regulations prescribe, which in-7
496	496	cludes the information described in subsection (b)). 8
497	497	‘‘(b) I
498	498	NFORMATIONTOBEPROVIDED.—Information 9
499	499	required under subsection (a) shall include— 10
500	500	‘‘(1) the person on behalf of whom the activities 11
501	501	described in section 162(e)(1)(E) were performed, 12
502	502	‘‘(2) the dates that such activities described in 13
503	503	such section took place, 14
504	504	‘‘(3) a statement indicating whether the activity 15
505	505	was an activity described in item (aa), (bb), or (cc) 16
506	506	of section 162(e)(4)(D)(i)(I), 17
507	507	‘‘(4) the amounts paid or incurred for such ac-18
508	508	tivities, and 19
509	509	‘‘(5) such other information as the Secretary 20
510	510	may prescribe.’’. 21
511	511	(B) P
512	512	ENALTY.—Subparagraph (B) of sec-22
513	513	tion 6724(d)(1) of such Code is amended— 23
514	514	(i) by striking the comma at the end 24
515	515	of clause (xxvii), as added by the Infra-25
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518	518	•HR 2692 IH
519	519	structure Investment and Jobs Act, and in-1
520	520	serting ‘‘, or’’, and 2
521	521	(ii) by adding at the end the following 3
522	522	new clause: 4
523	523	‘‘(xxviii) section 6039K (relating to 5
524	524	information with respect to certain em-6
525	525	ployer activities relating to labor organiza-7
526	526	tions), and’’. 8
527	527	(C) C
528	528	LERICAL AMENDMENT .—The table of 9
529	529	sections for subpart A of part III of subchapter 10
530	530	A of chapter 61 of such Code is amended by in-11
531	531	serting after the item relating to section 6039J 12
532	532	the following new item: 13
533	533	‘‘Sec. 6039K. Information with respect to certain employer activities relating to
534	534	labor organizations.’’.
535	535	(e) CONFORMINGAMENDMENTS.— 14
536	536	(1) The heading for subsection (e) of section 15
537	537	162 of the Internal Revenue Code of 1986 is amend-16
538	538	ed by striking ‘‘
539	539	ANDPOLITICALEXPENDITURES’’ 17
540	540	and inserting ‘‘, P
541	541	OLITICALEXPENDITURES, AND 18
542	542	L
543	543	ABORORGANIZATIONEXPENDITURES’’. 19
544	544	(2) The heading of subparagraph (C) of section 20
545	545	162(e)(4) of such Code is amended by striking ‘‘
546	546	AND 21
547	547	POLITICAL ACTIVITIES’’ and inserting ‘‘, POLITICAL, 22
548	548	AND LABOR ORGANIZATION ACTIVITIES ’’. 23
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551	551	•HR 2692 IH
552	552	(f) EFFECTIVEDATE.—The amendments made by 1
553	553	this section shall apply to amounts paid or incurred in tax-2
554	554	able years beginning after the date that is 240 days after 3
555	555	the date of the enactment of this Act. 4
556	556	Æ
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