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.

SB 621 prohibits Pennsylvania businesses from deducting taxes for expenses related to opposing unionization efforts. It specifically blocks deductions for costs tied to National Labor Relations Board (NLRB) complaints, anti-union meetings with employees, or labor law violations. The law applies to corporations and business entities operating in Pennsylvania, including foreign companies. Exceptions allow deductions for legitimate communications with union representatives or shareholders. This changes tax treatment for anti-union activities without altering labor law.