119th Congress · introduced in the House · Apr 7, 2025
No Tax Breaks for Union Busting (NTBUB) Act
Official title from Congress.gov
Latest action (Apr 7, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Apr 7, 2025)
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.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
33 citations; showing the 25 most recently posted.
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Labor Issues/Antitrust/Workplace
$420,000
Spent on own lobbying
…ervice Freedom to Negotiate Act Monitor the following: H.R.5408/S.844, Faster Labor Contracts Act, Entirety H.R.2671/S.1286, Tax Fairness Workers Act, Entirety H.R.2692/S.1310, No Tax Breaks for Union Busting (NTBUB) Act, Entirety H.R.8210, A Stronger Workforce for America Act, WIOA Reauthorization and generally Care Economy r…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$420,000
Spent on own lobbying
…Millionaire Tax Act, Entirety H.R.7767/S.3956, Make Billionaires Pay Their Fair Share Act, Entirety H.R.1091/S.445, The Carried Interest Fairness Act, Entirety H.R.2692/S.1310, No Tax Breaks for Union Busting Act, Entirety H.R.2671/S.1286, Tax Fairness for Workers Act, Entirety H.R.6438, ROBINHOOD Act, Entirety S.4298, Stop Co…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED MINE WORKERS OF AMERICA · lobbying firm or registrant: UNITED MINE WORKERS OF AMERICA
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Labor Issues/Antitrust/Workplace
$110,000
Spent on own lobbying
…Efficiency Cuts to MSHA & NIOSHNo Bill # Senate/House/DOL/HHS - Faster Labor Contracts ActS. 844/H.R. 5408Senate/House - No Tax Breaks for Union BustingS. 1310/H.R. 2692Senate/House - Protect Social Security and Medicare ActH.R. 1950House - Respirable Crystalline Silica MSHA RuleNo Bill# Senate/House/MSHA - Relief for Survivors…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RIGHT TO WORK COMMITTEE · lobbying firm or registrant: THE NATIONAL RIGHT TO WORK COMMITTEE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 16, 2026 · issue area: Labor Issues/Antitrust/Workplace
$150,000
Spent on own lobbying
…e Act H.R.2691 To abolish the Department of Education and to provide funding directly to States for elementary and secondary education, and for other purposes. H.R.2692 No Tax Breaks for Union Busting (NTBUB) Act H.R.2736 Public Service Freedom to Negotiate Act of 2025 H.R.2814 Transportation Freedom Act H.R.2952 SALT Act H.R.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION WORKERS · lobbying firm or registrant: INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL & TRANSPORTATION WORKERS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 5, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
HR 2692 - No Tax Breaks for Union Busting Act HR 2671 - Tax Fairness for Workers Act H.R.7460 - Airborne Act of 2026
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Labor Issues/Antitrust/Workplace
$410,000
Spent on own lobbying
H.R.5408/S.844, Faster Labor Contracts Act, Entirety Child Care and Head Start Workforce related issues H.R.2671/S.1286, Tax Fairness Workers Act, Entirety H.R.2692/S.1310, No Tax Breaks for Union Busting (NTBUB) Act, Entirety Unionization of higher education faculty and staff, generally H.R.8210, A Stronger Workforce for…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$410,000
Spent on own lobbying
…Millionaire Tax Act, Entirety H.R.7767/S.3956, Make Billionaires Pay Their Fair Share Act, Entirety H.R.1091/S.445, The Carried Interest Fairness Act, Entirety H.R.2692/S.1310, No Tax Breaks for Union Busting Act, Entirety H.R.2671/S.1286, Tax Fairness for Workers Act, Entirety H.R.6438, ROBINHOOD Act, Entirety S.4298, Stop Co…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED MINE WORKERS OF AMERICA · lobbying firm or registrant: UNITED MINE WORKERS OF AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Labor Issues/Antitrust/Workplace
$80,000
Spent on own lobbying
…Efficiency Cuts to MSHA & NIOSHNo Bill # Senate/House/DOL/HHS - Faster Labor Contracts ActS. 844/H.R. 5408Senate/House - No Tax Breaks for Union BustingS. 1310/H.R. 2692Senate/House - Protect Social Security and Medicare ActH.R. 1950House - Respirable Crystalline Silica MSHA RuleNo Bill# Senate/House/MSHA - Relief for Survivors…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RIGHT TO WORK COMMITTEE · lobbying firm or registrant: THE NATIONAL RIGHT TO WORK COMMITTEE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 16, 2026 · issue area: Labor Issues/Antitrust/Workplace
$240,000
Spent on own lobbying
…me Act H.R.2691To abolish the Department of Education and to provide funding directly to States for elementary and secondary education, and for other purposes. H.R.2692No Tax Breaks for Union Busting (NTBUB) Act H.R.2736Public Service Freedom to Negotiate Act of 2025 H.R.2814Transportation Freedom Act H.R.2952SALT Act H.R.3227…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION WORKERS · lobbying firm or registrant: INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL & TRANSPORTATION WORKERS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 6, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
HR 2692 - No Tax Breaks for Union Busting Act HR 2671 - Tax Fairness for Workers Act H.R.7460 - Airborne Act of 2026
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION WORKERS · lobbying firm or registrant: INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL & TRANSPORTATION WORKERS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
HR 2692 - No Tax Breaks for Union Busting Act (TAX) HR 2671 - Tax Fairness for Workers Act (TAX)
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Labor Issues/Antitrust/Workplace
$490,000
Spent on own lobbying
…y Child Care and Head Start Workforce related issues Protecting the Right to Organize Act of 2025, Entirety H.R.2671/S.1286, Tax Fairness Workers Act, Entirety H.R.2692/S.1310, No Tax Breaks for Union Busting (NTBUB) Act, Entirety Unionization of higher education faculty and staff, generally Asbestos Awareness Resolution issue…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$490,000
Spent on own lobbying
…y Their Fair Share Act, Entirety H.R.1091/S.445, The Carried Interest Fairness Act, Entirety S.3317 (118th), Ending the Carried Interest Loophole Act, Entirety H.R.2692/S.1310, No Tax Breaks for Union Busting Act, Entirety H.R.2671/S.1286, Tax Fairness for Workers Act, Entirety Monitor the following: S.2778, Tax Cut for Striki…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES · lobbying firm or registrant: AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$600,000
Spent on own lobbying
…ires Income Tax S 409, HR 995- Tax benefits for outsourcing profits/assets: No Tax Breaks for Outsourcing Act For the 99.5% Act Millionaires Surtax Act S 1310, HR 2692- No Tax Breaks for Union Busting Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED MINE WORKERS OF AMERICA · lobbying firm or registrant: UNITED MINE WORKERS OF AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Labor Issues/Antitrust/Workplace
$100,000
Spent on own lobbying
…Efficiency Cuts to MSHA & NIOSHNo Bill # Senate/House/DOL/HHS - Faster Labor Contracts ActS. 844/H.R. 5408Senate/House - No Tax Breaks for Union BustingS. 1310/H.R. 2692Senate/House - Protect Social Security and Medicare ActH.R. 1950House - Respirable Crystalline Silica MSHA RuleNo Bill# Senate/House/MSHA - Relief for Survivors…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RIGHT TO WORK COMMITTEE · lobbying firm or registrant: THE NATIONAL RIGHT TO WORK COMMITTEE
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · amended · posted Apr 16, 2026 · issue area: Labor Issues/Antitrust/Workplace
$150,000
Spent on own lobbying
…fety Employer-Employee Cooperation Act H.R.2086 Rights for the TSA Workforce Act H.R.2550 Protect America's Workforce Act H.R.2671 Tax Fairness for Workers Act H.R.2692 No Tax Breaks for Union Busting (NTBUB) Act H.R.2736 Public Service Freedom to Negotiate Act of 2025 H.R.2814 Transportation Freedom Act H.R.3227 Farm Workforc…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES · lobbying firm or registrant: AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · amended · posted Jan 27, 2026 · issue area: Taxation/Internal Revenue Code
$700,000
Spent on own lobbying
…Medicare and Social Security Fair Share Tax S 1286, HR 2671- Tax Fairness for Workers Act; Deduction for union dues and unreimbursed workplace expenses S 1310, HR 2692- No Tax Breaks for Union Busting Act Tax Extenders, R & D Tax Credit, EITC, CTC Opportunity Zone Reform Act HR 1340- Tax on the Wealthy HR 5335- Taxing the wea…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED MINE WORKERS OF AMERICA · lobbying firm or registrant: UNITED MINE WORKERS OF AMERICA
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 23, 2026 · issue area: Labor Issues/Antitrust/Workplace
$90,000
Spent on own lobbying
…fficiency Cuts to MSHA & NIOSHNo Bill # Senate/House/DOL/HHS - Faster Labor Contracts ActS. 844/H.R. 5408 Senate/House - No Tax Breaks for Union BustingS. 1310/H.R. 2692 Senate/House - Protect Social Security and Medicare ActH.R. 1950 House - Respirable Crystalline Silica MSHA RuleNo Bill # Senate/House/MSHA - Relief for Surviv…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RIGHT TO WORK COMMITTEE · lobbying firm or registrant: THE NATIONAL RIGHT TO WORK COMMITTEE
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Labor Issues/Antitrust/Workplace
$170,000
Spent on own lobbying
…2: Public Service Freedom to Negotiate Act of 2025 H.R. 2736: Public Service Freedom to Negotiate Act of 2025 S. 1313: No Union Time on the Taxpayer's Dime Act H.R. 2692: No Tax Breaks for Union Busting (NTBUB) Act H.R. 2671: Tax Fairness for Workers Act H.R. 2691: To abolish the Department of Education and to provide funding d…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION WORKERS · lobbying firm or registrant: INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL & TRANSPORTATION WORKERS
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 7, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
HR 2692 - No Tax Breaks for Union Busting Act HR 2671 - Tax Fairness for Workers Act S. 2779-Tax Cut for Striking Workers Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNITED MINE WORKERS OF AMERICA · lobbying firm or registrant: UNITED MINE WORKERS OF AMERICA
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Labor Issues/Antitrust/Workplace
$94,751
Spent on own lobbying
…fficiency Cuts to MSHA & NIOSHNo Bill # Senate/House/DOL/HHS - Faster Labor Contracts ActS. 844/H.R. 5408 Senate/House - No Tax Breaks for Union BustingS. 1310/H.R. 2692 Senate/House - Protect Social Security and Medicare ActH.R. 1950 House - Respirable Crystalline Silica MSHA RuleNo Bill# Senate/House/MSHA - Relief for Survivo…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES · lobbying firm or registrant: AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$750,000
Spent on own lobbying
…r than $10 million; $100 million; $1 billion S 1690, HR 3171- Medicare and Social Security Fair Share Tax S 1286, HR 2671- Tax Fairness for Workers Act S 1310, HR 2692- No Tax Breaks for Union Busting Act S 129- No Tax on Tips Act Tax Extenders, R & D Tax Credit, EITC, CTC Opportunity Zone Reform Act SALT ESI Health Benefits…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL RIGHT TO WORK COMMITTEE · lobbying firm or registrant: THE NATIONAL RIGHT TO WORK COMMITTEE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 17, 2025 · issue area: Labor Issues/Antitrust/Workplace
$220,000
Spent on own lobbying
…2: Public Service Freedom to Negotiate Act of 2025 H.R. 2736: Public Service Freedom to Negotiate Act of 2025 S. 1313: No Union Time on the Taxpayer's Dime Act H.R. 2692: No Tax Breaks for Union Busting (NTBUB) Act H.R. 2671: Tax Fairness for Workers Act S. 1310: No Tax Breaks for Union Busting (NTBUB) Act S. 1286: Tax Fairness…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ASSOCIATION OF SHEET METAL AIR RAIL & TRANSPORTATION WORKERS · lobbying firm or registrant: INTERNATIONAL ASSOCIATION OF SHEET METAL, AIR, RAIL & TRANSPORTATION WORKERS
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 13, 2025 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
HR 2692 - No Tax Breaks for Union Busting Act HR 2671 - Tax Fairness for Workers Act S. 2779-Tax Cut for Striking Workers Act of 2025
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
INTERNATIONAL ASSOCIATION OF MACHINISTS AND AEROSPACE WORKERS · lobbying firm or registrant: INTERNATIONAL ASSOCIATION OF MACHINISTS AND AEROSPACE WORKERS
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 23, 2025 · issue area: Taxation/Internal Revenue Code
$1,100,000
Spent on own lobbying
…Outsourcing Act H.R. 995, S. 409 Oppose Reconciliation H.R. 1 Support "Tax Fairness for Workers Act" H.R. 2671, S. 1286 Support No Tax Breaks for Union Busting H.R. 2692, S. 1310
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing