; labor organization activities defined Section 162(e) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (6) as paragraph (7) and by inserting after paragraph (5) the following new paragraph: (6) Labor organizations and labor organization activity defined For purposes of this subsection— (A) Labor organization The term labor organization has the meaning given such term in section 3 of the Labor-Management Reporting and Disclosure Act of 1959 ( 29 U.S.C. 402 ). (B) Labor organization activity (i) In general The term labor organization activity means labor organization elections, labor disputes, collective actions, and such other related activities identified by the Secretary. (ii) Other terms For purposes of clause (i)— (I) Collective action The term collective action means any action, including collective bargaining, described in section 7 of the National Labor Relations Act ( 29 U.S.C. 157 ) or any action that is a right of employees or labor organizations under the Railway Labor Act ( 45 U.S.C. 151 et seq. ). (II) Labor dispute The term labor dispute has the meaning given such term under section 3 of the Labor-Management Reporting and Disclosure Act of 1959 ( 29 U.S.C. 402 ). (III) Labor organization election The term labor organization election means any election described in section 9 of the National Labor Relations Act ( 29 U.S.C. 159 ) or section 2 of the Railway Labor Act ( 45 U.S.C. 152 ). . (c) Special rules (1) In general Section 162(e)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Expenses relating to labor organizations or labor organization activities (i) In general For purposes of paragraph (1)(E), amounts paid or incurred in connection with attempting to influence the taxpayer's employees with respect to labor organizations or labor organization activities include— (I) any amount paid or incurred directly or indirectly by the taxpayer, including wages and other general and administrative costs, in connection with