The proposed bill, General Assembly Proposed Bill No. 5604, aims to amend current statutes 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 enjoy when they employ such consultants, thereby addressing concerns about the influence of these consultants on workers' rights to organize.

The bill reflects a broader effort to promote fair labor practices by removing financial incentives for businesses to undermine employee organization efforts. By eliminating this tax deduction, the legislation seeks to create a more equitable environment for workers considering union representation, ensuring that businesses cannot offset the costs of anti-union activities through tax benefits.