summary
Introduced
04/07/2025
04/07/2025
In Committee
04/07/2025
04/07/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to end the tax subsidy for employer efforts to influence their workers’ exercise of their rights around labor organizations and engaging in collective action.
AI Summary
This bill amends the Internal Revenue Code to eliminate tax deductions for employers who attempt to influence their employees' decisions about labor organizations and collective actions. Specifically, the bill would prohibit businesses from claiming tax deductions for expenses related to activities designed to sway employees' opinions about forming or joining labor unions, attending meetings about labor organizations, or engaging in collective bargaining. The legislation is motivated by findings that employers frequently spend significant amounts of money (an estimated $340 million annually) to discourage unionization, often through tactics like captive audience meetings, workplace surveillance, and other methods that can include both lawful and unlawful practices. The bill defines labor organization activities broadly, covering labor elections, disputes, collective actions, and related activities outlined in the National Labor Relations Act and Railway Labor Act. Employers would still be allowed to deduct expenses for direct communications with union representatives, voluntary union recognition, grievance procedures, and legally required communications. Additionally, the bill introduces new reporting requirements, with penalties for businesses that fail to disclose their labor organization-related expenditures, ranging from $10,000 to a calculation based on the number of full-time equivalent employees. The provisions would take effect 240 days after the bill's enactment.
Committee Categories
Budget and Finance
Sponsors (132)
Donald Norcross (D)*,
Alma Adams (D),
Yassamin Ansari (D),
Becca Balint (D),
Nanette Barragán (D),
Joyce Beatty (D),
Wesley Bell (D),
Sanford Bishop (D),
Suzanne Bonamici (D),
Brendan Boyle (D),
Shontel Brown (D),
Julia Brownley (D),
Nikki Budzinski (D),
Troy Carter (D),
Greg Casar (D),
Sean Casten (D),
Judy Chu (D),
Gil Cisneros (D),
Yvette Clarke (D),
Emanuel Cleaver (D),
Herbert Conaway (D),
Gerry Connolly (D),
Angie Craig (D),
Jason Crow (D),
Henry Cuellar (D),
Sharice Davids (D),
Danny Davis (D),
Madeleine Dean (D),
Diana DeGette (D),
Rosa DeLauro (D),
Suzan DelBene (D),
Chris Deluzio (D),
Mark DeSaulnier (D),
Maxine Dexter (D),
Debbie Dingell (D),
Lloyd Doggett (D),
Sarah Elfreth (D),
Dwight Evans (D),
Lizzie Fletcher (D),
Bill Foster (D),
Valerie Foushee (D),
Lois Frankel (D),
Laura Friedman (D),
Maxwell Frost (D),
John Garamendi (D),
Robert Garcia (D),
Sylvia Garcia (D),
Chuy García (D),
Jared Golden (D),
Dan Goldman (D),
Jimmy Gomez (D),
Josh Gottheimer (D),
Al Green (D),
Josh Harder (D),
Jahana Hayes (D),
Steven Horsford (D),
Chrissy Houlahan (D),
Val Hoyle (D),
Pramila Jayapal (D),
Hank Johnson (D),
Marcy Kaptur (D),
Timothy Kennedy (D),
Ro Khanna (D),
Raja Krishnamoorthi (D),
Greg Landsman (D),
Rick Larsen (D),
John Larson (D),
George Latimer (D),
Summer Lee (D),
Ted Lieu (D),
Stephen Lynch (D),
Seth Magaziner (D),
John Mannion (D),
Lucy McBath (D),
Sarah McBride (D),
April McClain-Delaney (D),
Betty McCollum (D),
Kristen McDonald Rivet (D),
Morgan McGarvey (D),
Jim McGovern (D),
LaMonica McIver (D),
Rob Menendez (D),
Grace Meng (D),
Kweisi Mfume (D),
Kelly Morrison (D),
Seth Moulton (D),
Frank Mrvan (D),
Kevin Mullin (D),
Jerry Nadler (D),
Joe Neguse (D),
Eleanor Holmes Norton (D),
Alexandria Ocasio-Cortez (D),
Johnny Olszewski (D),
Ilhan Omar (D),
Frank Pallone (D),
Jimmy Panetta (D),
Chellie Pingree (D),
Mark Pocan (D),
Mike Quigley (D),
Delia Ramirez (D),
Josh Riley (D),
Pat Ryan (D),
Linda Sánchez (D),
Mary Gay Scanlon (D),
Jan Schakowsky (D),
Brad Schneider (D),
Kim Schrier (D),
Brad Sherman (D),
Mikie Sherrill (D),
Lateefah Simon (D),
Adam Smith (D),
Eric Sorensen (D),
Darren Soto (D),
Melanie Stansbury (D),
Haley Stevens (D),
Tom Suozzi (D),
Emilia Sykes (D),
Mark Takano (D),
Shri Thanedar (D),
Dina Titus (D),
Rashida Tlaib (D),
Jill Tokuda (D),
Paul Tonko (D),
Ritchie Torres (D),
Lori Trahan (D),
Lauren Underwood (D),
Marc Veasey (D),
Nydia Velázquez (D),
Debbie Wasserman Schultz (D),
Maxine Waters (D),
Nikema Williams (D),
Frederica Wilson (D),
Last Action
Referred to the House Committee on Ways and Means. (on 04/07/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/119th-congress/house-bill/2692/all-info |
| BillText | https://www.congress.gov/119/bills/hr2692/BILLS-119hr2692ih.pdf |
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