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Sponsored by Sen. Ben Ray Luján (D-NM) · 29 active : 28 Democrats, 1 Independent
Latest action: Read twice and referred to the Committee on Finance.
No Tax Breaks for Union Busting (NTBUB) Act
This bill excludes from the tax deduction for ordinary and necessary business expenses amounts paid or incurred to influence employees with respect to labor organizations or labor organization activities. The bill also imposes information reporting requirements related to such expenses and imposes penalties for failure to comply.
Under the bill, amounts paid to influence employees with respect to labor organizations include amounts paid (including wages and other costs)
in connection with an action that results in a complaint or settlement related to an unfair labor practice or a finding of interference, influence, or coercion related to railway employees’ rights to organize and bargain collectively;
for any meeting or training attended by employees and at which labor organizations are discussed; and
that require certain employer disclosures and financial reporting.
(Some exceptions apply.)
The bill requires employers to file a return reporting certain information related to expenses paid to influence employees with respect to labor organizations and imposes a penalty for noncompliance. The amount of the penalty is the greater of (1) $10,000, or (2) $1,000 multiplied by the number full-time equivalent employees. Additional penalties apply for violations that continue for more than 90 days.
The bill also imposes information reporting requirements on persons conducting activities on behalf of another person to influence employees with respect to labor organizations.
The bill allows certain penalties for noncompliance with the reporting requirements to be waived if noncompliance is due to reasonable cause and not willful neglect.
No legislative subjects recorded yet. Similar-vote matching falls back to the policy area.
Members fall into . 6 representatives don’t have enough data yet and are marked “insufficient data”. Non-voting delegates are not counted. The bill is not before the House right now; these scores show where members would stand.
: only movement toward the other party counts, so members who sit further from the center than their party no longer score as swing votes.
Bars show each input from 0 to 100: ideology gap, scorecard gap, , and the . is the seat’s partisan lean, and shows how much of the input data a score has.
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These members have less than half of the model’s inputs, so their scores are not banded or ranked.






Ideology is each member’s score. The most moderate members of each party sit nearest the center line and highest on the chart. 6 representatives without a DW-NOMINATE score or with insufficient data are not plotted.
Similar votes count toward swing-v3 in the House: total similarity weight 6.5 (needs 5.0).