No Tax Breaks for Union Busting (NTBUB) Act

# No Tax Breaks for Union Busting Act Summary **What the Bill Would Do:** The No Tax Breaks for Union Busting (NTBUB) Act would prohibit companies from claiming tax deductions for expenses related to anti-union activities. Currently, businesses can deduct many workplace-related costs from their taxes, potentially including expenses tied to efforts to discourage union organizing or undermine existing unions. This bill would close that loophole by making such anti-union expenses non-deductible. **Who It Affects:** The bill would primarily affect employers engaged in anti-union activities and the workers they employ.

Union members and workers seeking to organize could potentially benefit if the measure reduces company spending on union-opposition campaigns. Businesses would face limitations on tax deductions for costs like hiring union-avoidance consultants, conducting anti-union campaigns, or legal fees related to resisting unionization efforts. **Current Status:** The bill was introduced in the 119th Congress by Senator Ben Ray Luján (D-NM) and is currently in committee, meaning it has not yet been scheduled for a floor vote. The bill remains in the early stages of the legislative process.