No Tax Breaks for Union Busting (NTBUB) Act

This bill targets employer spending meant to influence workers about unions and collective action. It aims to end tax breaks for this kind of spending, and it makes employers who spend on these activities report details with their annual tax return or face fines .

Key points

• Who is affected: Employers that spend money to sway workers about unions or collective action.
• What changes: These employers must include with their tax return the dates of the activities, what type of activity it was, how much they spent, copies of any required federal labor‑law disclosures, and any other details the government requires.
• When to report: With the tax return for the year when the spending happened.
• Penalties for not reporting (or giving incomplete/wrong info): The fine is the greater of $10,000 or $1,000 times the number of full‑time equivalent employees. If the failure continues more than 90 days after the government mails a notice, there’s an extra fine equal to that amount for each 30 days, up to $100,000, on top of the initial fine.
• Exception: No fine if the failure was due to a good reason and not on purpose.