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HR2692119th CongressWALLET

No Tax Breaks for Union Busting (NTBUB) Act

Sponsored By: Representative Norcross

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

NJ • D

Cosponsors

  • Barragan

    CA • D

    Sponsored 4/7/2025

  • Rep. Williams, Nikema [D-GA-5]

    GA • D

    Sponsored 4/7/2025

  • Budzinski

    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

  • Khanna

    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

  • Bishop

    GA • D

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  • Elfreth

    MD • D

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  • McBride

    DE • D

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  • Casten

    IL • D

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  • Rep. Magaziner, Seth [D-RI-2]

    RI • D

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  • 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

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  • Smith (WA)

    WA • D

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  • Rep. Green, Al [D-TX-9]

    TX • D

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  • Ocasio-Cortez

    NY • D

    Sponsored 4/7/2025

  • Adams

    NC • D

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  • Craig

    MN • D

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

    MD • D

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

    VT • D

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  • McCollum

    MN • D

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  • Rep. Foster, Bill [D-IL-11]

    IL • D

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  • Rep. Sherman, Brad [D-CA-32]

    CA • D

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

    IL • D

    Sponsored 4/7/2025

  • Pingree

    ME • D

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  • 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

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  • Davis (IL)

    IL • D

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  • Soto

    FL • D

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  • Rep. Dingell, Debbie [D-MI-6]

    MI • D

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  • 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

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  • Rep. Titus, Dina [D-NV-1]

    NV • D

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  • Rep. Evans, Dwight [D-PA-3]

    PA • D

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

    DC • D

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  • Rep. Cleaver, Emanuel [D-MO-5]

    MO • D

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  • 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

  • Mrvan

    IN • D

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  • Pallone

    NJ • D

    Sponsored 4/7/2025

  • Wilson (FL)

    FL • D

    Sponsored 4/7/2025

  • Rep. Latimer, George [D-NY-16]

    NY • D

    Sponsored 4/7/2025

  • Connolly

    VA • D

    Sponsored 4/7/2025

  • Cisneros

    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

  • Johnson (GA)

    GA • D

    Sponsored 4/7/2025

  • Cuellar

    TX • D

    Sponsored 4/7/2025

  • Conaway

    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

  • Schakowsky

    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

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  • McGovern

    MA • D

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  • Gomez

    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

  • Mannion

    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

  • Mullin

    CA • D

    Sponsored 4/7/2025

  • Schrier

    WA • D

    Sponsored 4/7/2025

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

    MI • D

    Sponsored 4/7/2025

  • Mfume

    MD • D

    Sponsored 4/7/2025

  • Rep. McIver, LaMonica [D-NJ-10]

    NJ • D

    Sponsored 4/7/2025

  • Friedman

    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

  • Fletcher

    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

  • Trahan

    MA • D

    Sponsored 4/7/2025

  • McBath

    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

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  • Rep. Pocan, Mark [D-WI-2]

    WI • D

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  • Rep. Takano, Mark [D-CA-39]

    CA • D

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  • Rep. Scanlon, Mary Gay [D-PA-5]

    PA • D

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  • Rep. Dexter, Maxine [D-OR-3]

    OR • D

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  • Rep. Waters, Maxine [D-CA-43]

    CA • D

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  • Rep. Frost, Maxwell [D-FL-10]

    FL • D

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  • Stansbury

    NM • D

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  • Rep. Quigley, Mike [D-IL-5]

    IL • D

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  • Sherrill

    NJ • D

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  • Rep. McGarvey, Morgan [D-KY-3]

    KY • D

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  • Rep. Davids, Sharice [D-KS-3]

    KS • D

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  • 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

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  • DelBene

    WA • D

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  • Bonamici

    OR • D

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  • Rep. Garcia, Sylvia R. [D-TX-29]

    TX • D

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  • Rep. Lieu, Ted [D-CA-36]

    CA • D

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  • 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

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  • Kennedy (NY)

    NY • D

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  • Crow

    CO • D

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  • Simon

    CA • D

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  • Riley (NY)

    NY • D

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  • Rep. Bell, Wesley [D-MO-1]

    MO • D

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  • Rep. Landsman, Greg [D-OH-1]

    OH • D

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  • Rep. Harder, Josh [D-CA-9]

    CA • D

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  • 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

  • Grijalva

    AZ • D

    Sponsored 5/13/2026

Roll Call Votes

No roll call votes available for this bill.

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