No Tax Breaks for Union Busting (NTBUB) Act

S 737, the No Tax Breaks for Union Busting (NTBUB) Act, denies tax deductions for employers who spend money to influence employees about union activities or collective bargaining. It amends the tax code to make non-deductible expenses related to swaying union elections, labor disputes, or collective actions - such as anti-union consulting fees, captive audience meetings, or legal settlements over unfair labor practices. Employers must report such spending on tax returns (using new Form 6720D) and face penalties for non-compliance, including fines up to $100,000. The bill directly affects businesses that engage in union-avoidance tactics, aiming to remove tax incentives for undermining workers’ rights under labor laws.