Bill > SB621

This bill amends the Tax Reform Code of 1971 to prohibit tax deductions for corporations engaged in anti-union activities. Specifically, the legislation prevents domestic and foreign corporations operating in Pennsylvania from deducting business expenses related to efforts to discourage unionization, such as expenses associated with unfair labor practice complaints, meetings or training sessions designed to influence employees against unions, and other anti-union activities. The bill defines key terms like "labor organization" and "corporation" and outlines specific scenarios where expenses cannot be tax-deductible, such as actions that result in complaints with the National Labor Relations Board or violations of labor relations laws. However, the bill does provide exceptions for legitimate labor-management communications, such as negotiations with employee representatives, communications with shareholders, voluntary union recognition processes, and communications related to existing collective bargaining agreements. The new provisions will apply to taxable years beginning on or after the effective date of the legislation, with the act taking effect immediately upon passage. The underlying goal is to discourage employers from taking actions that interfere with workers' rights to organize and collectively bargain.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=S&type=B&bn=621