Sens. Ben Ray Lujan (D-NM), Tina Smith (D-MN), and Cory Booker (D-NJ) introduced the No Tax Breaks for Union Busting Act. The bill revises the tax treatment of a company’s efforts to interfere with or undermine worker organizing campaigns so they do not qualify as deductible business activity and are instead non-deductible activity akin to political activity. The bill text is available here.
