Pennsylvania SB 621: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, prohibiting tax deductions for anti-union activities.

Bill Text

PRINTER'S NO. 632
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 621
Session of
2025
INTRODUCED BY PISCIOTTANO, KEARNEY, FONTANA, SAVAL, HUGHES,
COSTA, TARTAGLIONE, KANE, SANTARSIERO AND L. WILLIAMS,
APRIL 11, 2025
REFERRED TO FINANCE, APRIL 11, 2025
AN ACT
Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
act relating to tax reform and State taxation by codifying
and enumerating certain subjects of taxation and imposing
taxes thereon; providing procedures for the payment,
collection, administration and enforcement thereof; providing
for tax credits in certain cases; conferring powers and
imposing duties upon the Department of Revenue, certain
employers, fiduciaries, individuals, persons, corporations
and other entities; prescribing crimes, offenses and
penalties," prohibiting tax deductions for anti-union
activities.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
the Tax Reform Code of 1971, is amended by adding an article to
read:
ARTICLE XXIX-J
PROHIBITING TAX DEDUCTIONS FOR ANTI-UNION ACTIVITIES
Section 2901-J. Scope of article.
This article prohibits domestic entities and foreign entities
that are corporations operating in this Commonwealth from taking
tax deductions for expenses incurred in opposing unionization
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efforts of their workers.
Section 2902-J. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Corporation." A domestic entity or foreign entity
incorporated for a purpose involving pecuniary profit,
incidental or otherwise, to its shareholders or members, whether
or not the business entity is a cooperative corporation.
"Domestic entity." A corporation that is formed under the
laws of this Commonwealth and that exercises, whether in its own
name or through a corporation, limited liability company,
limited liability partnership, limited liability limited
partnership, limited partnership, general partnership or other
entity, any of the following privileges:
(1) Doing business in this Commonwealth.
(2) Carrying on activities in this Commonwealth,
including solicitation.
(3) Having capital or property employed or used in this
Commonwealth.
(4) Owning property in this Commonwealth.
"Foreign entity." A corporation that is organized by or
under the laws of a jurisdiction other than this Commonwealth
and that exercises, whether in its own name or through a
corporation, limited liability company, limited liability
partnership, limited liability limited partnership, limited
partnership, partnership or other entity, any of the following
privileges:
(1) Doing business in this Commonwealth.
(2) Carrying on activities in this Commonwealth,
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including solicitation.
(3) Having capital or property employed or used in this
Commonwealth.
(4) Owning property in this Commonwealth.
"General partnership." Either of the following:
(1) A partnership as defined in 15 Pa.C.S. § 8412(a)
(relating to definitions).
(2) An association whose internal affairs are governed
by the laws of a jurisdiction other than this Commonwealth
which would be a partnership if its internal affairs were
governed by the laws of this Commonwealth.
"Labor organization." As follows:
(1) An organization of any kind or an agency or employee
representation committee or plan:
(i) in which employees participate; and
(ii) which exists for the purpose, in whole or in
part, of dealing with employers concerning grievances,
labor disputes, wages, rates of pay, hours of employment
or conditions of work.
(2) The term does not include a labor organization that,
by ritualistic practice, constitutional or bylaw
proscription, tacit agreement among its members or otherwise,
denies a person membership in the organization on account of
race, creed, color or political affiliation.
"Limited liability company." An association formed under and
subject to 15 Pa.C.S. Ch. 88 (relating to limited liability
companies).
"Limited liability limited partnership." A domestic or
foreign limited partnership for which there is in effect:
(1) a statement of registration under 15 Pa.C.S. Ch. 82
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(relating to limited liability partnerships and limited
liability limited partnerships);
(2) a provision of its certificate of limited
partnership electing to be subject to 15 Pa.C.S. Ch. 82; or
(3) a similar filing or provision under the organic law
of a foreign partnership.
"Limited liability partnership." A domestic or foreign
general partnership for which there is in effect:
(1) a statement of registration under 15 Pa.C.S. Ch. 82;
or
(2) a similar filing under the organic law of a foreign
genera