US SB1310

Amends Internal Revenue Code Section 162(e) to deny business tax deductions for expenses incurred attempting to influence employees regarding labor organizations, union elections, collective bargaining, or collective actions

Non-deductible expenses include costs resulting in NLRB unfair labor practice complaints or settlements, wages and costs for captive audience meetings where unions are discussed, and amounts reportable under the Labor-Management Reporting and Disclosure Act

Exempts from the deduction denial: direct communications with designated union representatives, shareholder communications required by SEC, voluntary union recognition processes, labor-management partnership operations, and grievance procedure communications

Imposes reporting requirements on employers making covered expenditures, with penalties of $10,000 or $1,000 per full-time equivalent employee (whichever is greater), plus additional penalties up to $100,000 for continued non-compliance

Requires third-party consultants conducting anti-union activities on behalf of employers to file information returns disclosing the employer, dates, activity types, and amounts paid