AN ACT ELIMINATING THE LABOR CONSULTANT TAX DEDUCTION.

HB 5604 eliminates a tax deduction that businesses currently use to write off expenses for consultants hired specifically to discourage workers from voting to join unions. The bill directly affects businesses that pay consultants for anti-union organizing activities, prohibiting them from claiming these costs as tax-deductible business expenses. Its key provision removes this specific deduction from tax law, making such consultant fees non-deductible. This is a direct policy change to the tax code targeting one type of business expense related to union avoidance efforts.