United States 119th Congress Status: In Committee Bipartisan · 29 D · 1 I cosponsors

S 1310 — No Tax Breaks for Union Busting (NTBUB) Act

Last action — Read twice and referred to the Committee on Finance.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced April 04, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 30 sponsors

    1 primary, 29 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (29 D · 1 I) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

No Tax Breaks for Union Busting (NTBUB) ActThis 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; andthat 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.

Bill Text

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 29 co-sponsors · 517 not signed on

Sponsors (1)

Co-sponsors (29)

Not signed on (517)

517 members have not signed on to this bill.

Show all 517 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation labor
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 1310 do?
No Tax Breaks for Union Busting (NTBUB) ActThis 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; andthat 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.
Who sponsors S 1310?
S 1310 is sponsored by Luján, Ben Ray (Democratic), Smith, Tina (Democratic), Booker, Cory A. (Democratic), Baldwin, Tammy (Democratic), Blumenthal, Richard (Democratic), Cortez Masto, Catherine (Democratic), Duckworth, Tammy (Democratic), Durbin, Richard J. (Democratic), Fetterman, John (Democratic), Gallego, Ruben (Democratic), Heinrich, Martin (Democratic), Hirono, Mazie K. (Democratic), Klobuchar, Amy (Democratic), Markey, Edward J. (Democratic), Merkley, Jeff (Democratic), Murphy, Christopher (Democratic), Murray, Patty (Democratic), Padilla, Alex (Democratic), Reed, Jack (Democratic), Rosen, Jacky (Democratic), Sanders, Bernard (Independent), Schatz, Brian (Democratic), Schiff, Adam B. (Democratic), Slotkin, Elissa (Democratic), Van Hollen, Chris (Democratic), Warren, Elizabeth (Democratic), Whitehouse, Sheldon (Democratic), Wyden, Ron (Democratic), Welch, Peter (Democratic), and Blunt Rochester, Lisa (Democratic).
What is the current status of S 1310?
This bill is in committee in the Senate. Introduced April 04, 2025. It must pass committee before a floor vote.
Where can I track S 1310?
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