The proposed bill, General Assembly Proposed Bill No. 5604, aims to amend current law by prohibiting businesses from deducting expenses related to hiring labor consultants who are specifically engaged to discourage employees from voting for union representation. This change is intended to eliminate the tax deduction that businesses currently receive for such expenditures, thereby reducing the financial incentive to employ consultants for anti-union activities.

The bill reflects a broader effort to support workers' rights and promote fair labor practices by ensuring that businesses cannot offset the costs of discouraging unionization through tax deductions. By removing this deduction, the legislation seeks to create a more equitable environment for employees considering union representation, ultimately fostering a more balanced relationship between employers and their workforce.