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 for companies to employ tactics that may undermine workers' rights to organize.

The bill reflects a broader legislative intent to support employee organizations and promote fair labor practices by removing financial benefits associated with anti-union activities. The specific legal language inserted into the general statutes will clarify that these deductions are no longer permissible, while no deletions from existing law are noted in the text provided.