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S. 1310119th CongressTaxation
No Tax Breaks for Union Busting (NTBUB) Act
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.
Where it standsBefore the Senate8 senators score as swing votes
Hasn’t passed either chamber
- Senate: next
- House: not yet
- President: not yet
Summary
, via Congress.govNo 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)
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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.
Committees and subjects
Committees
- Senate Committee on Finance · SenateReferred to
Subjects
No legislative subjects recorded yet. Similar-vote matching falls back to the policy area.
Model
Directional: count only breaks toward the other partyWhy do scores change?v3default (selected)v2 model swing-v2
How the Senate breaks down
- 8Swing 70–100
- 49Middle 30–70
- 43Entrenched 0–30
Members fall into . All 100 senators have enough data to score.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v3, directional: 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.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
29 activeShow all 29 cosponsors
- Adam B. Schiff (D-CA)
- Alex Padilla (D-CA)
- Amy Klobuchar (D-MN)
- Bernard Sanders (I-VT)
- Brian Schatz (D-HI)
- Catherine Cortez Masto (D-NV)
- Chris Van Hollen (D-MD)
- Christopher Murphy (D-CT)
- Cory A. Booker (D-NJ)
- Edward J. Markey (D-MA)
- Elissa Slotkin (D-MI)
- Elizabeth Warren (D-MA)
- Jack Reed (D-RI)
- Jacky Rosen (D-NV)
- Jeff Merkley (D-OR)
- John Fetterman (D-PA)
- Martin Heinrich (D-NM)
- Mazie K. Hirono (D-HI)
- Patty Murray (D-WA)
- Richard Blumenthal
How the swing score works
Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.
Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.
Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.
Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.
Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.
Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.
