POSITIVE Labor 119th Congress

H.R.2692 No Tax Breaks for Union Busting Act

Removes tax deductions for companies that spend money on union-busting consultants and anti-union campaigns (119th Congress)

View on Congress.gov

Legal & Constitutional Grounding

Eliminates tax deductibility of anti-union expenditures under IRC § 162.

26 U.S.C. § 162

Cornell LII — 26 U.S.C. § 162 (trade or business expense deductibility), annotated; IRS — Publication 15-B (employer's tax guide to fringe benefits)

Who Lobbied on This Bill

$1.3M combined quarterly activity

2 lobbying firms

2 clients represented

2025-second_quarter–2026-first_quarter filing period

Policy Areas Covered

Labor Issues/Antitrust/Workplace

Government Entities Lobbied

HOUSE OF REPRESENTATIVES
SENATE

Who Hired the Lobbyists

NATIONAL RIGHT TO WORK COMMITTEE
AFL-CIO

Source: Senate LDA filings · Dollar figures are combined quarterly totals for all lobbying by each firm, not bill-specific spend.

No Tax Breaks for Union Busting Act. Employers currently deduct anti-union campaign costs as business expenses, subsidizing documented interference with workers' rights.