NWR Modernization Act of 2025

House Bill

H.R. 5456

119th Congress

NWR Modernization Act of 2025

In Committee

Introduced:Sep 18, 2025

Primary Sponsor

Donald W. Norcross

Representative

Democratic

NJ-1

Cosponsors

139

Quick Stats

Policy Area

Taxation

Summary

The No Tax Breaks for Union Busting (NTBUB) Act would deny employers a tax deduction for any expenses they incur when trying to influence their employees regarding labor unions or union activities, such as elections, disputes, or collective actions. The bill also requires employers to report on their efforts to influence employees about unions.

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 would deny employers a tax deduction for any expenses they incur when trying to influence their employees regarding labor unions or union activities, such as elections, disputes, or collective actions. The bill also requires employers to report on their efforts to influence employees about unions.

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 expenses related to influencing employees on labor unions and union activities
Requires employers to report on their attempts to influence employees about labor unions
Aims to discourage employers from interfering with employees' rights to join or support unions

How This Impacts Americans

Potential effects on citizens and communities

If passed, this bill would impact employers, especially those who have historically opposed union organizing efforts. It could lead to increased transparency around employer anti-union activities and reduce financial incentives for employers to interfere with employees' freedom of association. Workers who are considering unionizing may be empowered to do so without fear of retaliation from their employers.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

5456, 119th Congress (2025). "NWR Modernization Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-5456