PA HB724

Corporations operating in Pennsylvania would be prohibited from deducting business expenses related to opposing unionization efforts, including costs associated with unfair labor practice complaints, NLRB settlements, or violations of the Pennsylvania Labor Relations Act

Non-deductible expenses include wages and costs for meetings or trainings where employees discuss labor organizations, as well as amounts required to be reported under federal labor-management disclosure laws

Exceptions allow deductions for communications with designated employee representatives, shareholder communications required by securities law, voluntary union recognition processes, and labor-management partnerships under existing collective bargaining agreements

Applies to domestic and foreign corporations subject to Pennsylvania's personal income tax, corporate net income tax, or bank and trust company shares tax

Takes effect immediately and applies to taxable years beginning on or after the effective date