- April 8, 2025
Luján, Smith Introduce Legislative Package to Support Union Workers, Protect Workers’ Right to Organize
Washington, D.C. – Today, U.S. Senators Ben Ray Luján (D-N.M.) and Tina Smith (D-Minn.) announced the introduction of the No Tax Breaks for Union Busting Act and the Tax Fairness for Workers Act, two pieces of legislation that will level the playing field for labor organization and restore fairness in the tax code for workers.
The No Tax Breaks for Union Busting Act:
U.S. Senators Ben Ray Luján (D-N.M.), Tina Smith (D-Minn.), and Cory Booker (D-N.J.) led 25 Senate colleagues in introducing the No Tax Breaks for Union Busting Act, legislation that levels the playing field for labor organization and ensures workers truly have a fair shot at forming a union. As workers across the country fight for better pay and safer working conditions by unionizing, they often face million-dollar corporate intimidation campaigns to prevent unionization, which corporations are then allowed to write off as run-of-the-mill business expenses. The No Tax Breaks for Union Busting Act would classify business’ interference in worker organization campaigns like political speech under the tax code and therefore make it ineligible for a tax deduction.
The legislation is supported by the Communications Workers of America Union (CWA), the American Federation of Labor and Congress of Industrial Organizations (AFL-CIO), United Steelworkers (USW), Laborers’ International Union of North America (LIUNA), International Association of Machinists and Aerospace Workers (IAMAW), American Federation of Teachers (AFT), International Association of Sheet Metal, Air, Rail and Transportation Workers (SMART), United Food & Commercial Workers International Union (UFCW), American Federation of State, County and Municipal Employees (AFSCME), and the Center for American Progress. Full bill text is available here.
The Tax Fairness for Workers Act:
Led by U.S. Senators Tina Smith (D-Minn.) and Ben Ray Luján (D-N.M.), the Tax Fairness for Workers Act would reverse a provision in the 2017 tax reform package that stripped workers of their ability to deduct common expenses incurred as a result of their work. Workers bare the full cost of union dues, which can average $800 per year, but in addition, must pay for work-related expenses like travel, tools, and uniforms – expenses that they can no longer write off after the 2017 tax reform. The Tax Fairness for Workers Act would furthermore create an “above the line” deduction for union dues, so workers can use it even if they don’t itemize. Full bill text is available here.
“Organized labor built our country and American workers deserve to have a fair shot at forming a union and deserve fairness in the tax code,” said Senator Luján. “The No Tax Breaks for Union Busting Act and Tax Fairness for Workers Act are critical pieces of legislation that will protect workers’ right to organize and support our union workers. I’m proud to partner with Senators Smith and Booker on these critical efforts to strengthen American labor.”
“Rich and powerful corporations should not be getting tax breaks for making workers’ lives harder.” said Senator Smith. “Workers have a fundamental right to organize for better working conditions. These bills will put working people first and ensure that unionized workers can exercise their right to organize. Corporations don’t deserve tax subsidies for depriving workers of that right, and this legislation would put a stop to it.”
“American taxpayer dollars should not be used to subsidize union busting,” said Senator Booker. “The No Tax Breaks for Union Busting Act is critical legislation to put an end to corporations receiving tax breaks for interfering with workers’ rights to unionize for better pay and safer working conditions.”
“It is unacceptable for Congress to support anti-worker tax provisions, especially when they’re considering more tax cuts for the wealthy while ignoring the urgent needs of working families. It’s time to give workers their fair share. Our tax code should prioritize workers organizing to have a voice on the job. That is why we wholeheartedly support the No Tax Breaks for Union Busting Act and the Tax Fairness for Workers Act. We commend Senators Lujan, Smith, and Booker and all those championing a fairer tax system for working families,” said CWA Director of Government Affairs, Dan Mauer.
“Workers who exercise their fundamental freedom to form and join unions should never face intimidation and retaliation from corporate bosses. As we’ve seen a wave of union organizing across the country over the last several years, we’ve also witnessed a wave of companies using often illegal union-busting tactics to stop their workers from standing together in a union. Companies that bully and intimidate workers who want a union on the job should never reap financial benefits. This legislation would put an end to it. We fully support this important effort to hold union-busting CEOs accountable so they pay meaningful penalties for their blatantly anti-democratic behavior,” said AFL-CIO President Liz Shuler.
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