Bill > HB724

This bill amends the Tax Reform Code of 1971 to prohibit corporations operating in Pennsylvania from claiming tax deductions for expenses related to anti-union activities. Specifically, the bill prevents domestic and foreign entities from deducting business expenses associated with efforts to influence employees regarding labor organizations, such as expenses related to unfair labor practice complaints, meetings or training sessions that discuss unionization, and certain communications designed to discourage union formation. The bill defines key terms like "corporation," "labor organization," and "domestic entity" and provides some exceptions to the deduction prohibition, including communications directly with employee representatives, voluntary labor organization recognition, and communications required by law. The restrictions would apply to taxable years beginning on or after the bill's effective date, with the aim of discouraging employers from engaging in activities that could interfere with workers' rights to organize and collectively bargain. The bill draws on existing federal labor laws, including provisions from the National Labor Relations Act and Railway Labor Act, to establish its framework for defining and restricting anti-union activities.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=724