Bill > S1310

This bill seeks to eliminate tax deductions for employers who attempt to influence their employees' decisions about labor organizations and collective bargaining. Specifically, the bill amends the Internal Revenue Code to prevent companies from claiming tax deductions for expenses related to activities designed to sway employees' opinions about forming or joining unions. The legislation is motivated by findings that employers frequently spend millions of dollars on consultants and tactics to discourage unionization, including holding captive audience meetings, conducting workplace surveillance, and in some cases committing unfair labor practices. Under the proposed law, expenses such as wages, meeting costs, and other resources used to influence employees' labor organization decisions would no longer be tax-deductible. The bill includes some exceptions, such as communications directly with recognized employee representatives or communications required by law. Companies would also be required to report such expenses on their tax returns and could face penalties for non-compliance or incomplete reporting. The goal is to remove financial incentives for employers to interfere with workers' rights to organize and collectively bargain, as established by the National Labor Relations Act and the Railway Labor Act, by eliminating the tax subsidy for such activities.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/1310/all-info