Bill > HB2749

This bill prohibits domestic and foreign corporations operating in Pennsylvania from taking tax deductions for expenses incurred in opposing the unionization efforts of their workers. The key provisions include defining relevant terms like "corporation," "labor organization," and "limited liability company," and outlining specific activities that would be considered anti-union and therefore ineligible for tax deductions. There are some exceptions, such as for communications with designated employee representatives or shareholders, or for activities related to existing labor-management partnerships or grievance procedures. The bill would apply to tax years beginning on or after its effective date.