,,ii  #aai? ,,congress  #a/ ,session    
,s4 #acaj  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,april #d1 #bjbe,mr4   
,lujn 7= himself1 ,ms4 ,smi?1 ,mr4      
,book]1 ,ms4 ,baldw91 ,mr4 ,blum5?al1   
,ms4 ,cortez ,ma/o1 ,ms4 ,duckwor?1 ,mr4
 ,durb91 ,mr4 ,fett]man1 ,mr4 ,gallego1 
,mr4 ,he9ri*1 ,ms4 ,hirono1 ,ms4        
,klobu*>1 ,mr4 ,m>key1 ,mr4 ,m]kley1    
,mr4 ,murphy1 ,mrs4 ,murray1 ,mr4       
,padilla1 ,mr4 ,re$1 ,ms4 ,ros51 ,mr4   
,s&]s1 ,mr4 ,s*atz1 ,mr4 ,s*iff1 ,ms4   
,slotk91 ,mr4 ,van ,holl51 ,ms4 ,w>r51  
,mr4 ,:iteh\se1 & ,mr4 ,wyd57 introduc$ 
! foll[+ bill2 :i* 0 read twice & ref]r$
 to ! ,committee on ,f9ance  ,a ,,bill  
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to end ! tax subsidy = employ]    
ef=ts to influ5ce _! work]s' ex]cise (  
_! rights ar\nd labor organizations &   
engag+ 9 collective action4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,no ,tax
 ,breaks = ,union ,bu/+ 7,,ntbub7 ,act4 
#b4 ,f9d+s ,congress makes ! foll[+     
f9d+s3 7#a7 ,! ,national ,labor         

,relations ,act 7#bi ,u4,s4,c4 #aea et  
seq47 decl>es t x is ! "r ( employees to
 =m1 jo91 or assi/ labor organizations4 
7#b7 ,! ,national ,labor ,relations ,act
 fur!r decl>es t x is ! policy ( !      
,unit$ ,/ates to elim9ate ! causes (    
c]ta9 sub/antial ob/ructions to ! free  
fl[ ( comm]ce & to mitigate & elim9ate  
^! ob/ructions :5 !y h occurr$ by       
enc\rag+ ! practice & proc$ure (        
collective b>ga9+ & by protect+ !       
ex]cise by work]s ( full fre$om (       
association1 self-organization1 &       
designation ( repres5tatives ( _! own   
*oos+ 4 4 44  7#c7 ,despite ,congress'  
int5tion to give work]s full ag5cy 9 ^! 
matt]s1 _m employ]s regul>ly *oose to   
involve !mselves1 lawfully or           
unlawfully1 9 ! decisions ( _! employees
 ab\t :e!r to avail !mselves ( _! rights
 "u ! ,national ,labor ,relations ,act &
 ! ,railway ,labor ,act 7#de ,u4,s4,c4  
#aea et seq474  7#d7 ,employ]s frequ5tly
 violate labor laws ar\nd organiz+ &    
collective action4 ,! ,economic ,policy 

,in/itute f9ds t 9 approximately #d (   
#aj labor organization elections 9      
#bjaf-bjag employ]s 7 *>g$ ) committ+ an
 unfair labor practice4 ,among l>g]     
b>ga9+ units ( #fa employees or m1 ov]  
#ed p]c5t ( elections h an unfair labor 
practice *>ge4  7#e7 ,9 practice1 ^!    
unfair labor practices (t5 include *>ges
 su* z employees be+ illegally fir$ =   
labor organization activity1 refusal to 
b>ga9 9 good fai? ) labor organizations1
 or co]cion & intimidation4 ,employ]s   
also frequ5tly use captive audi5ce      
meet+s1 workplace surveillance1 & o!r   
lawful or unlawful tactics to sway labor
 organization elections4  7#f7 ,:e!r or 
n !re are *>ges ( unlawful behavior1    
employ]s sp5d millions ( doll>s to sway 
! op9ions ( _! employees ) respect to   
:e!r or h[ to ex]cise _! rights "u !    
,national ,labor ,relations ,act & !    
,railway ,labor ,act4 ,accord+ to !     
,economic ,policy ,in/itute1 companies  
sp5t #cdj1jjj1jjj ye>ly on outside      
consultants to sway _! work]s' op9ions  

ab\t labor organization activities4 ,?is
 & o!r sp5d+ int]f]e ) ! ,unit$ ,/ates' 
goal ( enc\rag+ ! practice & proc$ure ( 
collective b>ga9+4  7#g7 ,! ,int]nal    
,rev5ue ,code ( #aihf has long recogniz$
 t sp5d+ by bus9esses ) ! purpose (     
influ5c+ ! g5]al public ) respect to    
elections1 :ile x may be lawful1 is n   
tax d$uctible4 ,congress %\ld ext5d t   
pr9ciple to sp5d+ done by employ]s to   
influ5ce work]s' elections & collective 
b>ga9+ decisions4 ,^! free *oices to    
ex]cise ! rights to engage 9 collective 
b>ga9+1 labor organization              
repres5tation1 & o!r lawful collective  
activities %\ld be made )\t taxpay]     
subsidies ( undue outside influ5ce f    
employ]s4  #c4 ,d5ial ( d$uction =      
attempt+ to influ5ce employees ) respect
 to labor organizations or labor        
organization activities  7a7 ,9 g5]al   
,section #afb7;e77#a7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or at ! end ( subp>agraph 7,c71 by /rik+
 ! p]iod at ! end ( subp>agraph 7,d7 &  

ins]t+ 1 or1 & by add+ at ! end ! foll[+
 new subp>agraph3  7,e7 any attempt to  
influ5ce ! taxpay]'s employees ) respect
 to labor organizations or labor        
organization activities1 includ+ )      
respect to ! op9ion ( su* employees     
reg>d+ su* organizations or activities4 
4  7b7 ,labor organizations2 labor      
organization activities def9$ ,section  
#afb7;e7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by r$esignat+ p>agraph   
7#f7 z p>agraph 7#g7 & by ins]t+ aft]   
p>agraph 7#e7 ! foll[+ new p>agraph3    
7#f7 ,labor organizations & labor       
organization activity def9$ ,= purposes 
( ?is subsection-- 7,a7 ,labor          
organization ,! t]m labor organization  
has ! mean+ giv5 su* t]m 9 section #c ( 
! ,labor-,managem5t ,report+ &          
,disclosure ,act ( #aiei 7#bi ,u4,s4,c4 
#djb74  7,b7 ,labor organization        
activity  7i7 ,9 g5]al ,! t]m labor     
organization activity means labor       
organization elections1 labor disputes1 
collective actions1 & su* o!r relat$    

activities id5tifi$ by ! ,secret>y4     
7ii7 ,o!r t]ms ,= purposes ( clause     
7i7-- 7,i7 ,collective action ,! t]m    
collective action means any action1     
includ+ collective b>ga9+1 describ$ 9   
section #g ( ! ,national ,labor         
,relations ,act 7#bi ,u4,s4,c4 #aeg7 or 
any action t is a "r ( employees or     
labor organizations "u ! ,railway ,labor
 ,act 7#de ,u4,s4,c4 #aea et seq474     
7,,ii7 ,labor dispute ,! t]m labor      
dispute has ! mean+ giv5 su* t]m "u     
section #c ( ! ,labor-,managem5t        
,report+ & ,disclosure ,act ( #aiei 7#bi
 ,u4,s4,c4 #djb74  7,,iii7 ,labor       
organization election ,! t]m labor      
organization election means any election
 describ$ 9 section #i ( ! ,national    
,labor ,relations ,act 7#bi ,u4,s4,c4   
#aei7 or section #b ( ! ,railway ,labor 
,act 7#de ,u4,s4,c4 #aeb74  4  7c7      
,special rules  7#a7 ,9 g5]al ,section  
#afb7;e77#d7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by add+ at ! end !     
foll[+ new subp>agraph3  7,d7 ,exp5ses  

relat+ to labor organizations or labor  
organization activities  7i7 ,9 g5]al ,=
 purposes ( p>agraph 7#a77;,e71 am\nts  
paid or incurr$ 9 connection ) attempt+ 
to influ5ce ! taxpay]'s employees )     
respect to labor organizations or labor 
organization activities include-- 7,i7  
any am\nt paid or incurr$ directly or   
indirectly by ! taxpay]1 includ+ wages &
 o!r g5]al & adm9i/rative co/s1 9       
connection ) an action t results 9--    
7aa7 a compla9t issu$ "u section #aj ( !
 ,national ,labor ,relations ,act 7#bi  
,u4,s4,c4 #afj7 aga9/ ! taxpay] = an    
unfair labor practice "u section #h7;a7 
( su* ,act 7#bi ,u4,s4,c4 #aeh7;a771    
7bb7 a settlem5t (f] relat$ to an       
inve/igation by ! ,national ,labor      
,relations ,bo>d ( a *>ge ( an unfair   
labor practice "u section #h7;a7 ( su*  
,act 7#bi ,u4,s4,c4 #aeh7;a77 t results 
9 a settlem5t ( su* *>ge )\t issuance ( 
a compla9t "u section #aj ( su* ,act    
7#bi ,u4,s4,c4 #afj71 or  7cc7 a f9d+ ( 
int]f]5ce1 influ5ce1 or co]cion by a    

,f$]al c\rt "u section #b ( ! ,railway  
,labor ,act 7#de ,u4,s4,c4 #aeb71       
7,,ii7 any am\nt paid or incurr$        
directly or indirectly by ! taxpay]1    
includ+ wages & o!r g5]al & adm9i/rative
 co/s1 9 produc+1 conduct+1 or att5d+   
any meet+ or tra9+-- 7aa7 :i* includes  
employees ( ! taxpay] :o are or :o c\ld 
become memb]s ( a unit appropriate = !  
purposes ( collective b>ga9+1 &  7bb7 at
 :i* labor organizations or a labor     
organization activity is discuss$1 &    
7,,iii7 any am\nt :i* is requir$ to be  
report$ "u ! ,labor-,managem5t ,report+ 
& ,disclosure ,act ( #aiei 7#bi         
,u4,s4,c4 #dja et seq474  7ii7          
,exceptions ,! foll[+ am\nts %all n be  
treat$ z am\nts paid or incurr$ 9       
connection ) attempt+ to influ5ce !     
taxpay]'s employees ) respect to labor  
organizations or labor organization     
activities "u p>agraph 7#a77;,e73 7,i7  
,am\nts paid or incurr$ = communications
 or negotiations directly ) ! designat$ 
or select$ repres5tative ( ! employees (

 ! taxpay] describ$ 9 section #i7;a7 ( !
 ,national ,labor ,relations ,act 7#bi  
,u4,s4,c4 #aei7;a77 or "u ! ,railway    
,labor ,act 7#de ,u4,s4,c4 #aea et      
seq474  7,,ii7 ,am\nts paid or incurr$ =
 communications directly ) %>ehold]s1 z 
may be requir$ "u section #ac ( !       
,securities ,ex*ange ,act ( #aicd 7#ae  
,u4,s4,c4 #ghm74  7,,iii7 ,am\nts paid  
or incurr$ = communications or          
consultations by ! taxpay] 9 ! process (
 volunt>ily recogniz+ a labor           
organization z a repres5tative 9        
accordance ) section #i ( ! ,national   
,labor ,relations ,act 7#bi ,u4,s4,c4   
#aei74  7,,iv7 ,am\nts paid or incurr$ )
 respect to ! op]ation ( a              
labor-managem5t p>tn]%ip describ$ 9 a   
collective b>ga9+ agreem5t 9 effect     
betwe5 a repres5tative ( employees ( !  
taxpay] & ! taxpay]1 includ+ a labor    
managem5t committee e/abli%$ pursuant to
 section #bje;,a7a7 ( ! ,labor          
,managem5t ,relations ,act1 #aidg 7#bi  
,u4,s4,c4 #age;a7a774  7,v7 ,am\nts paid

 or incurr$ = communications or         
consultations relat$ to ! op]ation ( a  
grievance proc$ure describ$ 9 a         
collective b>ga9+ agreem5t 9 effect     
betwe5 a repres5tative ( employees ( !  
taxpay] & ! taxpay]4  7,,vi7 ,am\nts    
paid or incurr$ by a labor organization4
  7,,vii7 ,am\nts paid or incurr$ =     
communication mat]ials1 includ+ visual  
or audio m$ia1 requir$ to be po/$ =1 or 
provid$ to1 employees ( ! taxpay] by    
law1 includ+ "u ! ,national ,labor      
,relations ,act 7#bi ,u4,s4,c4 #aea et  
seq47 or ! ,railway ,labor ,act 7#de    
,u4,s4,c4 #aea et seq474  7,,viii7      
,am\nts paid or incurr$ relat+ to a     
compla9t :i* is issu$ by ! ,national    
,labor ,relations ,bo>d & :i* is set    
aside 9 full 9 accordance ) subsection  
7e7 or 7f7 ( section #aj ( su* ,act4  4 
7#b7 ,regulatory au?ority  7,a7 ,9 g5]al
 ,section #afb7;e7 ( su* ,code1 z am5d$ 
by subsection 7b71 is am5d$ by          
r$esignat+ p>agraph 7#g7 z p>agraph 7#h7
 & by ins]t+ aft] p>agraph 7#f7 ! foll[+

 new p>agraph3  7#g7 ,regulations ,!    
,secret>y %all prescribe su* guidance1  
rules1 or regulations z are necess>y to 
c>ry out ! purposes ( ?is subsection1   
includ+ rules relat+ to ! tim+ ( any    
d$uctions 9 connection ) am\nts describ$
 9 p>agraph 7#d77;,d77ii77,,viii74  4   
7,b7 ,tim+ ,n lat] ?an ! date t is #bdj 
days aft] ! date ( ! enactm5t ( ?is     
,act1 ! ,secret>y ( ! ,treasury 7or !   
,secret>y's delegate7 %all prescribe    
guidance1 rules1 or regulations )       
respect to ! application ( ! am5dm5ts   
made by ?is ,act4  7d7 ,in=mation       
report+  7#a7 ,c]ta9 in=mation includ$ 9
 tax returns  7,a7 ,9 g5]al ,"p ,i (    
sub*apt] ,b ( *apt] #fh is am5d$ by add+
 at ! end ! foll[+ new section3         
#fgbj;,d4 ,failure to include c]ta9     
in=mation ) respect to employ]          
activities relat+ to labor organizations
  7a7 ,9 g5]al ,if any taxpay] :o makes 
exp5ditures describ$ 9 section          
#afb7;e77#a77;,e7 fails to provide ) !  
return ( tax = ! taxable ye> to :i* su* 

exp5ditures relate ! in=mation provid$ 9
 subsection 7c7 ) respect to su*        
exp5ditures1 or :o fails to provide all 
( ! in=mation requir$ "u subsection 7b7 
or fails to provide correct in=mation1  
%all pay a p5alty 9 ! am\nt det]m9$ "u  
subsection 7b74  7b7 ,det]m9ation (     
p5alty am\nt  7#a7 ,9 g5]al ,! am\nt ( !
 p5alty "u ?is section = any failure    
describ$ 9 subsection 7a7 %all be !     
great] (-- 7,a7 #aj1jjj1 or  7,b7 !     
product ( #a1jjj & ! numb] ( full "t    
equival5t employees ( ! employ] 7z      
det]m9$ "u section #de,r7d77#b774  7#b7 
,increas$ p5alty :]e failure cont9ues   
7,a7 ,9 g5]al ,if any failure describ$ 9
 subsection 7a77#a7 cont9ues = m ?an #ij
 days aft] ! day on :i* ! ,secret>y     
mails notice ( su* failure to ! taxpay]1
 ! taxpay] %all pay a p5alty 79 addition
 to ! am\nt ( any p5alty "u p>agraph    
7#a77 equal to ! am\nt det]m9$ "u       
p>agraph 7#a7 = ea* #cj-;day p]iod 7or  
fraction !re(7 dur+ :i* su* failure     
cont9ues aft] ! expiration ( su*        

#ij-;day p]iod4  7,b7 ,limitation ,!    
p5alty impos$ "u ?is p>agraph ) respect 
to any failure %all n exce$ #ajj1jjj4   
7c7 ,in=mation ,to be provid$ ,!        
in=mation requir$ "u ?is subsection %all
 include-- 7#a7 ! dates t su* activities
 describ$ 9 section #afb7;e77#a77;,e7   
took place1  7#b7 a /atem5t indicat+    
:e!r ! activity 0 an activity describ$ 9
 item 7aa71 7bb71 or 7cc7 ( section     
#afb7;e77#d77;,d77i77,i71  7#c7 ! am\nts
 paid or incurr$ = su* activities1  7#d7
 a copy ( any disclosures :i* are       
requir$ to be report$ "u !              
,labor-,managem5t ,report+ & ,disclosure
 ,act ( #aiei 7#bi ,u4,s4,c4 #dja et    
seq471 &  7#e7 su* o!r in=mation z !    
,secret>y may prescribe4  7d7           
,reasonable cause exception ,no p5alty  
%all be impos$ by ?is section on any    
failure :i* is %[n to be due to         
reasonable cause & n due to willful     
neglect4  4  7,b7 ,cl]ical am5dm5t ,!   
table ( sections = "p ,i ( sub*apt] ,b (
 *apt] #fh is am5d$ by add+ at ! end !  

foll[+ new item3  ,sec4 #fgbj;,d4       
,failure to include c]ta9 in=mation )   
respect to employ] activities relat+ to 
labor organizations4  4  7#b7 ,?ird-p>ty
 in=mation report+  7,a7 ,9 g5]al       
,subp>t ,a ( "p ,,iii ( sub*apt] ,a (   
*apt] #fa ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ aft] section   
#fjci;,j ! foll[+ new section3  #fjci,k4
 ,in=mation ) respect to c]ta9 employ]  
activities relat+ to labor organizations
  7a7 ,9 g5]al ,any p]son conduct+      
activities describ$ 9 section           
#afb7;e77#a77;,e7 on behalf ( ano!r     
p]son %all file a return 7at su* "t & 9 
su* mann] z ! ,secret>y may by          
regulations prescribe1 :i* includes !   
in=mation describ$ 9 subsection 7b774   
7b7 ,in=mation ,to be provid$ ,in=mation
 requir$ "u subsection 7a7 %all         
include-- 7#a7 ! p]son on behalf ( :om !
 activities describ$ 9 section          
#afb7;e77#a77;,e7 7 p]=m$1  7#b7 ! dates
 t su* activities describ$ 9 su* section
 took place1  7#c7 a /atem5t indicat+   

:e!r ! activity 0 an activity describ$ 9
 item 7aa71 7bb71 or 7cc7 ( section     
#afb7;e77#d77;,d77i77,i71  7#d7 ! am\nts
 paid or incurr$ = su* activities1 &    
7#e7 su* o!r in=mation z ! ,secret>y may
 prescribe4  4  7,b7 ,p5alty            
,subp>agraph 7,b7 ( section             
#fgbd7;d77#a7 ( su* ,code is am5d$-- 7i7
 by /rik+ or at ! end ( clause 7xxvii71 
7ii7 by /rik+ & at ! end ( clause       
7xxxviii7 & ins]t+ or1 &  7iii7 by add+ 
at ! end ! foll[+ new clause3  7xxvix7  
section #fjci,k 7relat+ to in=mation )  
respect to c]ta9 employ] activities     
relat+ to labor organizations71 &  4    
7,c7 ,cl]ical am5dm5t ,! table (        
sections = subp>t ,a ( "p ,,iii (       
sub*apt] ,a ( *apt] #fa ( su* ,code is  
am5d$ by ins]t+ aft] ! item relat+ to   
section #fjci;,j ! foll[+ new item3     
,sec4 #fjci,k4 ,in=mation ) respect to  
c]ta9 employ] activities relat+ to labor
 organizations4  4  7e7 ,con=m+ am5dm5ts
  7#a7 ,! head+ = subsection 7e7 (      
section #afb ( ! ,int]nal ,rev5ue ,code 

( #aihf is am5d$ by /rik+ & political   
exp5ditures & ins]t+ 1 political        
exp5ditures1 & labor organization       
exp5ditures4  7#b7 ,! head+ (           
subp>agraph 7,c7 ( section #afb7;e77#d7 
( su* ,code is am5d$ by /rik+ &         
political activities & ins]t+ 1         
political1 & labor organization         
activities4  7f7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to am\nts paid or incurr$ 9 taxable ye>s
 beg9n+ aft] ! date t is #bdj days aft] 
! date ( ! enactm5t ( ?is ,act4