Medical Student Education Authorization Act of 2025

House Bill

H.R. 5428

119th Congress

Medical Student Education Authorization Act of 2025

In Committee

Introduced:Sep 17, 2025

Primary Sponsor

Debbie Wasserman Schultz

Representative

Democratic

FL-25

Cosponsors

108

Quick Stats

Policy Area

Taxation

Summary

The 'No Tax Breaks for Union Busting (NTBUB) Act' aims to prevent employers from deducting expenses related to efforts to influence their employees regarding labor unions and union activities, such as elections or collective actions. The bill also requires employers to report on any attempts to influence their employees on these matters.

Latest Action

Referred to the House Committee on Ways and Means.

AI Summary

Plain-English explanation of this bill

The 'No Tax Breaks for Union Busting (NTBUB) Act' aims to prevent employers from deducting expenses related to efforts to influence their employees regarding labor unions and union activities, such as elections or collective actions. The bill also requires employers to report on any attempts to influence their employees on these matters.

Last updated: 12/29/2025

Official Summary

Congressional Research Service summary

No Tax Breaks for Union Busting (NTBUB) Act This bill denies employers a tax deduction for any expenditures incurred for attempting to influence their employees with respect to labor organizations or labor organization activities, such as elections, labor disputes, and collective actions. The bill requires employers to report on their attempts to influence their employees with respect to labor organizations and their activities.

Key Points

Main provisions of the bill

Denies employers a tax deduction for expenditures used to influence their employees regarding labor unions and union activities
Requires employers to report on any attempts to influence their employees on labor union-related matters
Targets employer efforts to discourage or undermine employee unionization and collective action

How This Impacts Americans

Potential effects on citizens and communities

If this bill becomes law, it would impact employers who engage in anti-union activities, as they would no longer be able to deduct those expenses from their taxes. This could discourage some employers from actively trying to prevent their employees from unionizing or participating in collective bargaining and other union-related actions. Employees would potentially have more freedom to organize without fear of retaliation from their employers.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

5428, 119th Congress (2025). "Medical Student Education Authorization Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-5428