No Tax Breaks for Union Busting (NTBUB) Act

HR 5428, the No Tax Breaks for Union Busting (NTBUB) Act, prevents employers from deducting certain expenses related to influencing workers' decisions about union representation. It targets spending on tactics like anti-union meetings, workplace surveillance, or consultants during organizing campaigns, making these costs non-deductible for tax purposes. Employers must report such expenses on their tax returns, including details about the activities and amounts spent. The bill aims to remove tax incentives for employer interference in union elections, aligning with federal labor law protections for workers' collective bargaining rights.