119th Congress · introduced in the Senate · Apr 4, 2025
No Tax Breaks for Union Busting (NTBUB) Act
Official title from Congress.gov
Latest action (Apr 4, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Apr 4, 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.
Show the full summary (4 more paragraphs)Includes 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.
Read twice and referred to the Committee on Finance.
Introduced in Senate
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 24, 2026.
22 citations.
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
…eedom 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 related…
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
…re 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 Corporati…
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
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
…Freedom Act S.1064 FOCA Act S.1170 Taxpayer-Funded Union Time Transparency Act S.1286 Tax Fairness for Workers Act S.1301 Tribal Labor Sovereignty Act of 2025 S.1310 No Tax Breaks for Union Busting (NTBUB) Act S.1313 No Union Time on the Taxpayer's Dime Act S.1352 Public Service Freedom to Negotiate Act of 2025 S.1597 Paych…
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
COMMUNICATIONS WORKERS OF AMERICA · lobbying firm or registrant: COMMUNICATIONS WORKERS OF AMERICA
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 21, 2026 · issue area: Taxation/Internal Revenue Code
$431,000
Spent on own lobbying
…oad as they do in the United States. H.R. 2671/S. 1286 Tax Fairness for Workers would workers an above-the-line deduction for union dues and expenses H.R, 2692/S. 1310 No Tax Breaks for Union Busting Act would end the taxpayer subsidization of anti-union activity by classifying businessinterference in worker organization camp…
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
…408/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 America…
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
…re 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 Corporati…
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
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
…orce Freedom Act S.1064FOCA Act S.1170Taxpayer-Funded Union Time Transparency Act S.1286Tax Fairness for Workers Act S.1301Tribal Labor Sovereignty Act of 2025 S.1310No Tax Breaks for Union Busting (NTBUB) Act S.1313No Union Time on the Taxpayer's Dime Act S.1352Public Service Freedom to Negotiate Act of 2025 S.1597Paycheck…
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
COMMUNICATIONS WORKERS OF AMERICA · lobbying firm or registrant: COMMUNICATIONS WORKERS OF AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$430,000
Spent on own lobbying
…oad as they do in the United States. H.R. 2671/S. 1286 Tax Fairness for Workers would workers an above-the-line deduction for union dues and expenses H.R, 2692/S. 1310 No Tax Breaks for Union Busting Act would end the taxpayer subsidization of anti-union activity by classifying businessinterference in worker organization camp…
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
…are 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 issues Monit…
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
…air 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 Striking Work…
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
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
…ecting the Right to Organize Act of 2025 S.997 Rights for the TSA Workforce Act S.1286 Tax Fairness for Workers Act S.1301 Tribal Labor Sovereignty Act of 2025 S.1310 No Tax Breaks for Union Busting (NTBUB) Act S.1352 Public Service Freedom to Negotiate Act of 2025 H.R.1232 National Right-to-Work Act H.R.697 End the Deep Sta…
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
COMMUNICATIONS WORKERS OF AMERICA · lobbying firm or registrant: COMMUNICATIONS WORKERS OF AMERICA
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 21, 2026 · issue area: Taxation/Internal Revenue Code
$457,000
Spent on own lobbying
…oad as they do in the United States. H.R. 2671/S. 1286 Tax Fairness for Workers would workers an above-the-line deduction for union dues and expenses H.R, 2692/S. 1310 No Tax Breaks for Union Busting Act would end the taxpayer subsidization of anti-union activity by classifying businessinterference in worker organization camp…
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
AFL-CIO · lobbying firm or registrant: AFL-CIO
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Labor Issues/Antitrust/Workplace
$760,000
Spent on own lobbying
…ed Labor Talks Act aka Worker RESULTS Act S. 3124 - Protection on the Picket Line Act S. 3128 - Worker Privacy Act S. 3215 - Putting American Workers First Act S.1310 - No Tax Breaks for Union Busting (NTBUB) Act S.852 - Richard L. Trumka Protecting the Right to Organize Act of 2025 S.Res.412 to confirm 108 nominees en bloc,…
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 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 16, 2026 · issue area: Labor Issues/Antitrust/Workplace
$170,000
Spent on own lobbying
…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. S. 1310: No Tax Breaks for Union Busting (NTBUB) Act S. 1286: Tax Fairness for Workers Act H.R. 2572: Worker Enfranchisement Act S. 1170: Taxpayer-Funded Union Time Tr…
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
COMMUNICATIONS WORKERS OF AMERICA · lobbying firm or registrant: COMMUNICATIONS WORKERS OF AMERICA
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 22, 2025 · issue area: Taxation/Internal Revenue Code
$435,000
Spent on own lobbying
…oad as they do in the United States. H.R. 2671/S. 1286 Tax Fairness for Workers would workers an above-the-line deduction for union dues and expenses H.R, 2692/S. 1310 No Tax Breaks for Union Busting Act would end the taxpayer subsidization of anti-union activity by classifying businessinterference in worker organization camp…
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
…te 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 for Workers Act H.R. 2550: Protect America's Workforce Act H.R. 2572: Worker Enfranchisement…
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
…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
COMMUNICATIONS WORKERS OF AMERICA · lobbying firm or registrant: COMMUNICATIONS WORKERS OF AMERICA
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 22, 2025 · issue area: Taxation/Internal Revenue Code
$463,000
Spent on own lobbying
…oad as they do in the United States. H.R. 2671/S. 1286 Tax Fairness for Workers would workers an above-the-line deduction for union dues and expenses H.R, 2692/S. 1310 No Tax Breaks for Union Busting Act would end the taxpayer subsidization of anti-union activity by classifying business interference in worker organization cam…
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 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Labor Issues/Antitrust/Workplace
$690,000
Spent on own lobbying
…Act of 2025 S. 1006: Federal Workforce Freedom Act S. 1064: FOCA Act S. 1170: Taxpayer-Funded Union Time Transparency Act S. 1286: Tax Fairness for Workers Act S. 1310: No Tax Breaks for Union Busting (NTBUB) Act S. 1313: No Union Time on the Taxpayer's Dime Act S. 1352: Public Service Freedom to Negotiate Act of 2025 S. 455:…
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 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 8, 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. 1310-A bill to amend the Internal Revenue Code of 1986 to end the tax subsidy for employer efforts to influence their workers' exercise of their rights around labor…
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
COMMUNICATIONS WORKERS OF AMERICA · lobbying firm or registrant: COMMUNICATIONS WORKERS OF AMERICA
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 23, 2025 · issue area: Taxation/Internal Revenue Code
$479,000
Spent on own lobbying
…oad as they do in the United States. H.R. 2671/S. 1286 Tax Fairness for Workers would workers an above-the-line deduction for union dues and expenses H.R, 2692/S. 1310 No Tax Breaks for Union Busting Act would end the taxpayer subsidization of anti-union activity by classifying business interference in worker organization cam…
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 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 15, 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. 1310-A bill to amend the Internal Revenue Code of 1986 to end the tax subsidy for employer efforts to influence their workers' exercise of their rights around labor…
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