# 119-s-1310: No Tax Breaks for Union Busting (NTBUB) Act

119-s-1310, No Tax Breaks for Union Busting (NTBUB) Act, is a 119th Congress bill sponsored by Sen. Luján, Ben Ray [D-NM] (D-NM); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-1310
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-1310
- Congress: 119
- Title: No Tax Breaks for Union Busting (NTBUB) Act
- Status: introduced
- Introduced: 2025-04-04
- Sponsor: Sen. Luján, Ben Ray [D-NM] (D-NM)
- Cosponsors: 29
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Ending tax breaks for employer anti-union spending.** It would bar tax deductions for employer efforts to influence employees about labor organizations or collective action and add new reporting rules and penalties to enforce that change. - Workers and unions: Removes the tax deduction for employer spending aimed at shaping employees’ opinions or actions about unions, union elections, collective action, or labor disputes. - Employers and payors: Disallows deductions under IRC section 162(e)(1) for a widened set of activities, including costs tied to NLRB complaints, settlements from NLRB investigations without a complaint, court findings under the Railway Labor Act, and meetings or trainings that discuss labor organization activity. It also exempts specific communications and union-run amounts listed in the bill. - Tax administration and compliance: Requires employers and third parties to report dates, activity categories, amounts, and Labor-Management Reporting and Disclosure Act disclosures. It creates a penalty of the greater of $10,000 or $1,000 per full-time equivalent, adds post-90-day penalties in 30-day increments up to $100,000, and directs the Secretary to issue guidance or regulations within 240 days. The changes apply to amounts paid or incurred in taxable years beginning after 240 days from enactment.

## Cosponsors (29)

- Sen. Smith, Tina [D-MN] (D-MN), 2025-04-04T00:00:00.000Z
- Sen. Booker, Cory A. [D-NJ] (D-NJ), 2025-04-04T00:00:00.000Z
- Sen. Baldwin, Tammy [D-WI] (D-WI), 2025-04-04T00:00:00.000Z
- Sen. Blumenthal, Richard [D-CT] (D-CT), 2025-04-04T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-04-04T00:00:00.000Z
- Sen. Duckworth, Tammy [D-IL] (D-IL), 2025-04-04T00:00:00.000Z
- Sen. Durbin, Richard J. [D-IL] (D-IL), 2025-04-04T00:00:00.000Z
- Sen. Fetterman, John [D-PA] (D-PA), 2025-04-04T00:00:00.000Z
- Sen. Gallego, Ruben [D-AZ] (D-AZ), 2025-04-04T00:00:00.000Z
- Sen. Heinrich, Martin [D-NM] (D-NM), 2025-04-04T00:00:00.000Z
- Sen. Hirono, Mazie K. [D-HI] (D-HI), 2025-04-04T00:00:00.000Z
- Sen. Klobuchar, Amy [D-MN] (D-MN), 2025-04-04T00:00:00.000Z
- Sen. Markey, Edward J. [D-MA] (D-MA), 2025-04-04T00:00:00.000Z
- Sen. Merkley, Jeff [D-OR] (D-OR), 2025-04-04T00:00:00.000Z
- Sen. Murphy, Christopher [D-CT] (D-CT), 2025-04-04T00:00:00.000Z
- Sen. Murray, Patty [D-WA] (D-WA), 2025-04-04T00:00:00.000Z
- Sen. Padilla, Alex [D-CA] (D-CA), 2025-04-04T00:00:00.000Z
- Sen. Reed, Jack [D-RI] (D-RI), 2025-04-04T00:00:00.000Z
- Sen. Rosen, Jacky [D-NV] (D-NV), 2025-04-04T00:00:00.000Z
- Sen. Sanders, Bernard [I-VT] (I-VT), 2025-04-04T00:00:00.000Z
- Sen. Schatz, Brian [D-HI] (D-HI), 2025-04-04T00:00:00.000Z
- Sen. Schiff, Adam B. [D-CA] (D-CA), 2025-04-04T00:00:00.000Z
- Sen. Slotkin, Elissa [D-MI] (D-MI), 2025-04-04T00:00:00.000Z
- Sen. Van Hollen, Chris [D-MD] (D-MD), 2025-04-04T00:00:00.000Z
- Sen. Warren, Elizabeth [D-MA] (D-MA), 2025-04-04T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2025-04-04T00:00:00.000Z
- Sen. Wyden, Ron [D-OR] (D-OR), 2025-04-04T00:00:00.000Z
- Sen. Welch, Peter [D-VT] (D-VT), 2025-04-10T00:00:00.000Z
- Sen. Blunt Rochester, Lisa [D-DE] (D-DE), 2025-04-29T00:00:00.000Z

## Provisions PRIA read

- No deduction for union-influence spending: cost, high. If enacted, businesses could not deduct money spent to influence their employees about unions or union activity. This would cover wages and other costs tied to meetings, trainings, actions that lead to NLRB complaints or related settlements, and amounts reportable under the Labor-Management Reporti…
- New penalty for missing labor reports: cost, medium. If enacted, a taxpayer who made covered union-influence expenditures must file specified information with its tax return. Failure triggers a base penalty equal to the greater of $10,000 or $1,000 per full-time-equivalent employee. If the failure continues more than 90 days after IRS notice, extra p…
- New reporting for third-party union work: cost, medium. If enacted, any person who conducts covered union-influence activities for another would have to file a return with the IRS. The return must identify who hired them, the dates, whether the activity was type aa, bb, or cc, amounts paid or incurred, and other details the IRS requires. Penalties for f…

## Related bills

- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-s-2150: Women’s Health Protection Act of 2025
- 119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025

## Sources
- [119-s-1310 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/1310)

## Related
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-s-852)
- [119-s-2150: Women’s Health Protection Act of 2025](https://policyrisk.com/legislation/119-s-2150)
- [119-s-2523: John R. Lewis Voting Rights Advancement Act of 2025](https://policyrisk.com/legislation/119-s-2523)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-1310 (as of 2026-04-21).