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119-hr-2692119th CongressWALLET

No Tax Breaks for Union Busting (NTBUB) Act

Sponsored By: Representative Norcross, Donald [D-NJ-1]

Introduced

Summary

This bill would disallow tax deductions for employer spending that tries to influence workers about unions or collective action. It also creates annual reporting, third‑party reporting, and penalties to enforce that change and lets the Secretary issue timing rules within a set period.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 2 costs, 0 mixed.

No tax deduction for anti-union spending

This bill would deny business tax deductions for amounts spent to influence employees about unions or union-related activities. It would cover direct and indirect costs, like wages, meetings, trainings, settlements, and administrative expenses. The bill would define covered terms and let the Treasury Secretary identify related activities. It would not apply to talks with a chosen employee representative, required shareholder notices, amounts paid by unions, legally required employee postings, or certain grievance and bargaining work. These changes would apply to taxable years beginning after the date that is 240 days after enactment. The Treasury would have to issue implementation rules within 240 days.

New reporting and penalties for employers

This bill would require employers who make the covered expenditures to report details with their tax return. You would have to report dates, the activity type, amounts paid or incurred, and Labor-Management disclosures. The penalty would be the greater of $10,000 or $1,000 times your number of full-time equivalent employees. If you still fail after 90 days, the penalty repeats each 30 days up to $100,000. A reasonable-cause exception could avoid penalties. Third-party vendors who do this work for others would also have to file similar returns. These rules would apply to taxable years beginning after the date that is 240 days after enactment.

Sponsors & CoSponsors

Sponsor

Norcross, Donald [D-NJ-1]

NJ • D

Cosponsors

  • Rep. Keating, William R. [D-MA-9]

    MA • D

    Sponsored 10/1/2026

  • Rep. Barragán, Nanette Diaz [D-CA-44]

    CA • D

    Sponsored 4/7/2025

  • Rep. Williams, Nikema [D-GA-5]

    GA • D

    Sponsored 4/7/2025

  • Rep. Budzinski, Nikki [D-IL-13]

    IL • D

    Sponsored 4/7/2025

  • Rep. Velázquez, Nydia M. [D-NY-7]

    NY • D

    Sponsored 4/7/2025

  • Rep. Ryan, Patrick [D-NY-18]

    NY • D

    Sponsored 4/7/2025

  • Rep. Tonko, Paul [D-NY-20]

    NY • D

    Sponsored 4/7/2025

  • Rep. Jayapal, Pramila [D-WA-7]

    WA • D

    Sponsored 4/7/2025

  • Rep. Krishnamoorthi, Raja [D-IL-8]

    IL • D

    Sponsored 4/7/2025

  • Rep. Tlaib, Rashida [D-MI-12]

    MI • D

    Sponsored 4/7/2025

  • Rep. Larsen, Rick [D-WA-2]

    WA • D

    Sponsored 4/7/2025

  • Rep. Torres, Ritchie [D-NY-15]

    NY • D

    Sponsored 4/7/2025

  • Rep. Khanna, Ro [D-CA-17]

    CA • D

    Sponsored 4/7/2025

  • Rep. Garcia, Robert [D-CA-42]

    CA • D

    Sponsored 4/7/2025

  • Rep. Menendez, Robert [D-NJ-8]

    NJ • D

    Sponsored 4/7/2025

  • Rep. DeLauro, Rosa L. [D-CT-3]

    CT • D

    Sponsored 4/7/2025

  • Rep. Bishop, Sanford D. [D-GA-2]

    GA • D

    Sponsored 4/7/2025

  • Rep. Elfreth, Sarah [D-MD-3]

    MD • D

    Sponsored 4/7/2025

  • Rep. McBride, Sarah [D-DE-At Large]

    DE • D

    Sponsored 4/7/2025

  • Rep. Casten, Sean [D-IL-6]

    IL • D

    Sponsored 4/7/2025

  • Rep. Magaziner, Seth [D-RI-2]

    RI • D

    Sponsored 4/7/2025

  • Rep. Moulton, Seth [D-MA-6]

    MA • D

    Sponsored 4/7/2025

  • Rep. Boyle, Brendan F. [D-PA-2]

    PA • D

    Sponsored 4/7/2025

  • Rep. Chu, Judy [D-CA-28]

    CA • D

    Sponsored 4/7/2025

  • Rep. Smith, Adam [D-WA-9]

    WA • D

    Sponsored 4/7/2025

  • Rep. Green, Al [D-TX-9]

    TX • D

    Sponsored 4/7/2025

  • Rep. Ocasio-Cortez, Alexandria [D-NY-14]

    NY • D

    Sponsored 4/7/2025

  • Rep. Adams, Alma S. [D-NC-12]

    NC • D

    Sponsored 4/7/2025

  • Rep. Craig, Angie [D-MN-2]

    MN • D

    Sponsored 4/7/2025

  • Rep. McClain Delaney, April [D-MD-6]

    MD • D

    Sponsored 4/7/2025

  • Rep. Balint, Becca [D-VT-At Large]

    VT • D

    Sponsored 4/7/2025

  • Rep. McCollum, Betty [D-MN-4]

    MN • D

    Sponsored 4/7/2025

  • Rep. Foster, Bill [D-IL-11]

    IL • D

    Sponsored 4/7/2025

  • Rep. Sherman, Brad [D-CA-32]

    CA • D

    Sponsored 4/7/2025

  • Rep. Schneider, Bradley Scott [D-IL-10]

    IL • D

    Sponsored 4/7/2025

  • Rep. Pingree, Chellie [D-ME-1]

    ME • D

    Sponsored 4/7/2025

  • Rep. Deluzio, Christopher R. [D-PA-17]

    PA • D

    Sponsored 4/7/2025

  • Rep. Houlahan, Chrissy [D-PA-6]

    PA • D

    Sponsored 4/7/2025

  • Rep. García, Jesús G. "Chuy" [D-IL-4]

    IL • D

    Sponsored 4/7/2025

  • Rep. Goldman, Daniel S. [D-NY-10]

    NY • D

    Sponsored 4/7/2025

  • Rep. Davis, Danny K. [D-IL-7]

    IL • D

    Sponsored 4/7/2025

  • Rep. Soto, Darren [D-FL-9]

    FL • D

    Sponsored 4/7/2025

  • Rep. Dingell, Debbie [D-MI-6]

    MI • D

    Sponsored 4/7/2025

  • Rep. Wasserman Schultz, Debbie [D-FL-25]

    FL • D

    Sponsored 4/7/2025

  • Rep. Ramirez, Delia C. [D-IL-3]

    IL • D

    Sponsored 4/7/2025

  • Rep. DeGette, Diana [D-CO-1]

    CO • D

    Sponsored 4/7/2025

  • Rep. Titus, Dina [D-NV-1]

    NV • D

    Sponsored 4/7/2025

  • Rep. Evans, Dwight [D-PA-3]

    PA • D

    Sponsored 4/7/2025

  • Del. Norton, Eleanor Holmes [D-DC-At Large]

    DC • D

    Sponsored 4/7/2025

  • Rep. Cleaver, Emanuel [D-MO-5]

    MO • D

    Sponsored 4/7/2025

  • Rep. Sykes, Emilia Strong [D-OH-13]

    OH • D

    Sponsored 4/7/2025

  • Rep. Sorensen, Eric [D-IL-17]

    IL • D

    Sponsored 4/7/2025

  • Rep. Mrvan, Frank J. [D-IN-1]

    IN • D

    Sponsored 4/7/2025

  • Rep. Pallone, Frank [D-NJ-6]

    NJ • D

    Sponsored 4/7/2025

  • Rep. Wilson, Frederica S. [D-FL-24]

    FL • D

    Sponsored 4/7/2025

  • Rep. Latimer, George [D-NY-16]

    NY • D

    Sponsored 4/7/2025

  • Rep. Connolly, Gerald E. [D-VA-11]

    VA • D

    Sponsored 4/7/2025

  • Rep. Cisneros, Gilbert Ray [D-CA-31]

    CA • D

    Sponsored 4/7/2025

  • Rep. Meng, Grace [D-NY-6]

    NY • D

    Sponsored 4/7/2025

  • Rep. Casar, Greg [D-TX-35]

    TX • D

    Sponsored 4/7/2025

  • Rep. Stevens, Haley M. [D-MI-11]

    MI • D

    Sponsored 4/7/2025

  • Rep. Johnson, Henry C. "Hank" [D-GA-4]

    GA • D

    Sponsored 4/7/2025

  • Rep. Cuellar, Henry [D-TX-28]

    TX • D

    Sponsored 4/7/2025

  • Rep. Conaway, Herbert C. [D-NJ-3]

    NJ • D

    Sponsored 4/7/2025

  • Rep. Omar, Ilhan [D-MN-5]

    MN • D

    Sponsored 4/7/2025

  • Rep. Hayes, Jahana [D-CT-5]

    CT • D

    Sponsored 4/7/2025

  • Rep. Schakowsky, Janice D. [D-IL-9]

    IL • D

    Sponsored 4/7/2025

  • Rep. Golden, Jared F. [D-ME-2]

    ME • D

    Sponsored 4/7/2025

  • Rep. Nadler, Jerrold [D-NY-12]

    NY • D

    Sponsored 4/7/2025

  • Rep. Tokuda, Jill N. [D-HI-2]

    HI • D

    Sponsored 4/7/2025

  • Rep. McGovern, James P. [D-MA-2]

    MA • D

    Sponsored 4/7/2025

  • Rep. Gomez, Jimmy [D-CA-34]

    CA • D

    Sponsored 4/7/2025

  • Rep. Panetta, Jimmy [D-CA-19]

    CA • D

    Sponsored 4/7/2025

  • Rep. Neguse, Joe [D-CO-2]

    CO • D

    Sponsored 4/7/2025

  • Rep. Larson, John B. [D-CT-1]

    CT • D

    Sponsored 4/7/2025

  • Rep. Garamendi, John [D-CA-8]

    CA • D

    Sponsored 4/7/2025

  • Rep. Mannion, John W. [D-NY-22]

    NY • D

    Sponsored 4/7/2025

  • Rep. Olszewski, Johnny [D-MD-2]

    MD • D

    Sponsored 4/7/2025

  • Rep. Gottheimer, Josh [D-NJ-5]

    NJ • D

    Sponsored 4/7/2025

  • Rep. Beatty, Joyce [D-OH-3]

    OH • D

    Sponsored 4/7/2025

  • Rep. Brownley, Julia [D-CA-26]

    CA • D

    Sponsored 4/7/2025

  • Rep. Morrison, Kelly [D-MN-3]

    MN • D

    Sponsored 4/7/2025

  • Rep. Mullin, Kevin [D-CA-15]

    CA • D

    Sponsored 4/7/2025

  • Rep. Schrier, Kim [D-WA-8]

    WA • D

    Sponsored 4/7/2025

  • Rep. McDonald Rivet, Kristen [D-MI-8]

    MI • D

    Sponsored 4/7/2025

  • Rep. Mfume, Kweisi [D-MD-7]

    MD • D

    Sponsored 4/7/2025

  • Rep. McIver, LaMonica [D-NJ-10]

    NJ • D

    Sponsored 4/7/2025

  • Rep. Friedman, Laura [D-CA-30]

    CA • D

    Sponsored 4/7/2025

  • Rep. Underwood, Lauren [D-IL-14]

    IL • D

    Sponsored 4/7/2025

  • Rep. Sánchez, Linda T. [D-CA-38]

    CA • D

    Sponsored 4/7/2025

  • Rep. Fletcher, Lizzie [D-TX-7]

    TX • D

    Sponsored 4/7/2025

  • Rep. Doggett, Lloyd [D-TX-37]

    TX • D

    Sponsored 4/7/2025

  • Rep. Frankel, Lois [D-FL-22]

    FL • D

    Sponsored 4/7/2025

  • Rep. Trahan, Lori [D-MA-3]

    MA • D

    Sponsored 4/7/2025

  • Rep. McBath, Lucy [D-GA-6]

    GA • D

    Sponsored 4/7/2025

  • Rep. Dean, Madeleine [D-PA-4]

    PA • D

    Sponsored 4/7/2025

  • Rep. Veasey, Marc A. [D-TX-33]

    TX • D

    Sponsored 4/7/2025

  • Rep. Kaptur, Marcy [D-OH-9]

    OH • D

    Sponsored 4/7/2025

  • Rep. DeSaulnier, Mark [D-CA-10]

    CA • D

    Sponsored 4/7/2025

  • Rep. Pocan, Mark [D-WI-2]

    WI • D

    Sponsored 4/7/2025

  • Rep. Takano, Mark [D-CA-39]

    CA • D

    Sponsored 4/7/2025

  • Rep. Scanlon, Mary Gay [D-PA-5]

    PA • D

    Sponsored 4/7/2025

  • Rep. Dexter, Maxine [D-OR-3]

    OR • D

    Sponsored 4/7/2025

  • Rep. Waters, Maxine [D-CA-43]

    CA • D

    Sponsored 4/7/2025

  • Rep. Frost, Maxwell [D-FL-10]

    FL • D

    Sponsored 4/7/2025

  • Rep. Stansbury, Melanie A. [D-NM-1]

    NM • D

    Sponsored 4/7/2025

  • Rep. Quigley, Mike [D-IL-5]

    IL • D

    Sponsored 4/7/2025

  • Rep. Sherrill, Mikie [D-NJ-11]

    NJ • D

    Sponsored 4/7/2025

  • Rep. McGarvey, Morgan [D-KY-3]

    KY • D

    Sponsored 4/7/2025

  • Rep. Davids, Sharice [D-KS-3]

    KS • D

    Sponsored 4/7/2025

  • Rep. Brown, Shontel M. [D-OH-11]

    OH • D

    Sponsored 4/7/2025

  • Rep. Thanedar, Shri [D-MI-13]

    MI • D

    Sponsored 4/7/2025

  • Rep. Lynch, Stephen F. [D-MA-8]

    MA • D

    Sponsored 4/7/2025

  • Rep. Horsford, Steven [D-NV-4]

    NV • D

    Sponsored 4/7/2025

  • Rep. Lee, Summer L. [D-PA-12]

    PA • D

    Sponsored 4/7/2025

  • Rep. DelBene, Suzan K. [D-WA-1]

    WA • D

    Sponsored 4/7/2025

  • Rep. Bonamici, Suzanne [D-OR-1]

    OR • D

    Sponsored 4/7/2025

  • Rep. Garcia, Sylvia R. [D-TX-29]

    TX • D

    Sponsored 4/7/2025

  • Rep. Lieu, Ted [D-CA-36]

    CA • D

    Sponsored 4/7/2025

  • Rep. Suozzi, Thomas R. [D-NY-3]

    NY • D

    Sponsored 4/7/2025

  • Rep. Carter, Troy A. [D-LA-2]

    LA • D

    Sponsored 4/7/2025

  • Rep. Hoyle, Val T. [D-OR-4]

    OR • D

    Sponsored 4/7/2025

  • Rep. Ansari, Yassamin [D-AZ-3]

    AZ • D

    Sponsored 4/7/2025

  • Rep. Clarke, Yvette D. [D-NY-9]

    NY • D

    Sponsored 4/7/2025

  • Rep. Kennedy, Timothy M. [D-NY-26]

    NY • D

    Sponsored 4/7/2025

  • Rep. Crow, Jason [D-CO-6]

    CO • D

    Sponsored 4/7/2025

  • Rep. Simon, Lateefah [D-CA-12]

    CA • D

    Sponsored 5/13/2025

  • Rep. Riley, Josh [D-NY-19]

    NY • D

    Sponsored 7/23/2025

  • Rep. Bell, Wesley [D-MO-1]

    MO • D

    Sponsored 9/16/2025

  • Rep. Landsman, Greg [D-OH-1]

    OH • D

    Sponsored 9/17/2025

  • Rep. Harder, Josh [D-CA-9]

    CA • D

    Sponsored 11/19/2025

  • Rep. Foushee, Valerie P. [D-NC-4]

    NC • D

    Sponsored 12/18/2025

  • Rep. Vindman, Eugene Simon [D-VA-7]

    VA • D

    Sponsored 5/4/2026

  • Rep. Grijalva, Adelita S. [D-AZ-7]

    AZ • D

    Sponsored 5/13/2026

  • Rep. Lofgren, Zoe [D-CA-18]

    CA • D

    Sponsored 7/2/2026

  • Rep. Amo, Gabe [D-RI-1]

    RI • D

    Sponsored 8/17/2026

  • Rep. Randall, Emily [D-WA-6]

    WA • D

    Sponsored 9/3/2026

Roll Call Votes

No roll call votes available for this bill.

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