119th Congress Taxation
S. 1310: No Tax Breaks for Union Busting (NTBUB) Act
Introduced
- Introduced (completed)
- Passed Senate (not reached)
- Passed House (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill excludes from the tax deduction for ordinary and necessary business expenses amounts paid or incurred to influence employees with respect to labor organizations or labor organization activities. The bill also imposes information reporting requirements related to such expenses and imposes penalties for failure to comply.
Under the bill, amounts paid to influence employees with respect to labor organizations include amounts paid (including wages and other costs)
- in connection with an action that results in a complaint or settlement related to an unfair labor practice or a finding of interference, influence, or coercion related to railway employees’ rights to organize and bargain collectively;
- for any meeting or training attended by employees and at which labor organizations are discussed; and
- that require certain employer disclosures and financial reporting.
Read the full summary
(Some exceptions apply.)
The bill requires employers to file a return reporting certain information related to expenses paid to influence employees with respect to labor organizations and imposes a penalty for noncompliance. The amount of the penalty is the greater of (1) $10,000, or (2) $1,000 multiplied by the number full-time equivalent employees. Additional penalties apply for violations that continue for more than 90 days.
The bill also imposes information reporting requirements on persons conducting activities on behalf of another person to influence employees with respect to labor organizations.
The bill allows certain penalties for noncompliance with the reporting requirements to be waived if noncompliance is due to reasonable cause and not willful neglect.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Tammy Baldwin D-WIOriginal
- Richard Blumenthal D-CTOriginal
- Cory Booker D-NJOriginal
- Catherine Cortez Masto D-NVOriginal
- Richard Durbin D-ILOriginal
- Tammy Duckworth D-ILOriginal
- John Fetterman D-PAOriginal
- Ruben Gallego D-AZOriginal
- Mazie Hirono D-HIOriginal
- Martin Heinrich D-NMOriginal
- Amy Klobuchar D-MNOriginal
- Edward Markey D-MAOriginal
- Patty Murray D-WAOriginal
- Christopher Murphy D-CTOriginal
- Jeff Merkley D-OROriginal
- Alejandro Padilla D-CAOriginal
- John Reed D-RIOriginal
- Jacky Rosen D-NVOriginal
- Bernard Sanders I-VTOriginal
- Adam Schiff D-CAOriginal
- Brian Schatz D-HIOriginal
- Tina Smith D-MNOriginal
- Elissa Slotkin D-MIOriginal
- Chris Van Hollen D-MDOriginal
- Ron Wyden D-OROriginal
- Sheldon Whitehouse D-RIOriginal
- Elizabeth Warren D-MAOriginal
- Peter Welch D-VT
- Lisa Blunt Rochester D-DE
Who scored on this bill
- 1Ben Luján SponsorDrew cross-party cosponsors, reached a cosponsor milestone, introduced3 events+12
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Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Ben Luján
- S. 1363: New Mexico Land Grant-Mercedes Historical or Traditional Use Cooperation and Coordination Act
- S. 640: Technical Corrections to the Northwestern New Mexico Rural Water Projects Act, Taos Pueblo Indian Water Rights Settlement Act, and Aamodt Litigation Settlement Act
- S. 3162: TEST AI Act of 2024
- S. 1898: Navajo-Gallup Water Supply Project Amendments Act of 2023
- S. 2927: WaterSMART Access for Tribes Act
- S. 3406: Technical Corrections to the Northwestern New Mexico Rural Water Projects Act, Taos Pueblo Indian Water Rights Settlement Act, and Aamodt Litigation Settlement Act
History
- Introduced in the Senate by Ben Luján.
Show the full action history (2 actions)
- Introduced in Senate
- Read twice and referred to the Committee on Finance.