or negotiations directly with the designated or selected representative of the employees of the taxpayer described in section 9(a) of the National Labor Relations Act ( 29 U.S.C. 159(a) ) or under the Railway Labor Act ( 45 U.S.C. 151 et seq. ). (II) Amounts paid or incurred for communications directly with shareholders, as may be required under section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m ). (III) Amounts paid or incurred for communications or consultations by the taxpayer in the process of voluntarily recognizing a labor organization as a representative in accordance with section 9 of the National Labor Relations Act ( 29 U.S.C. 159 ). (IV) Amounts paid or incurred with respect to the operation of a labor-management partnership described in a collective bargaining agreement in effect between a representative of employees of the taxpayer and the taxpayer, including a labor management committee established pursuant to section 205A(a) of the Labor Management Relations Act, 1947 ( 29 U.S.C. 175a(a) ). (V) Amounts paid or incurred for communications or consultations related to the operation of a grievance procedure described in a collective bargaining agreement in effect between a representative of employees of the taxpayer and the taxpayer. (VI) Amounts paid or incurred by a labor organization. (VII) Amounts paid or incurred for communication materials, including visual or audio media, required to be posted for, or provided to, employees of the taxpayer by law, including under the National Labor Relations Act ( 29 U.S.C. 151 et seq. ) or the Railway Labor Act ( 45 U.S.C. 151 et seq. ). (VIII) Amounts paid or incurred relating to a complaint which is issued by the National Labor Relations Board and which is set aside in full in accordance with subsection (e) or (f) of section 10 of such Act. . (2) Regulatory authority (A) In general Section 162(e) of such Code, as amended by subsection (b), is amended by redesignating paragraph (7) as paragraph (8) and by inserting after paragraph (6) the