PENNSYLVANIA, April 11 - 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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