Bill > HB965

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 bill defines key terms such as "corporation," "labor organization," and "limited partnership," and outlines specific types of anti-union activities that would be disallowed as tax deductions, including expenses related to unfair labor practice complaints, settlement offers, and labor organization meetings or training. However, the bill provides exceptions for certain communications and consultations, such as those with designated employee representatives, shareholders, or related to collective bargaining agreements.