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 an action that results in— (aa) a complaint issued under section 10 of the National Labor Relations Act ( 29 U.S.C. 160 ) against the taxpayer for an unfair labor practice under section 8(a) of such Act ( 29 U.S.C. 158(a) ), (bb) a settlement offer related to an investigation by the National Labor Relations Board of a charge of an unfair labor practice under section 8(a) of such Act ( 29 U.S.C. 158(a) ) that results in a settlement of such charge without issuance of a complaint under section 10 of such Act ( 29 U.S.C. 160 ), or (cc) a finding of interference, influence, or coercion by a Federal court under section 2 of the Railway Labor Act ( 45 U.S.C. 152 ), (II) any amount paid or incurred directly or indirectly by the taxpayer, including wages and other general and administrative costs, in producing, conducting, or attending any meeting or training— (aa) which includes employees of the taxpayer who are or who could become members of a unit appropriate for the purposes of collective bargaining, and (bb) at which labor organizations or a labor organization activity is discussed, and (III) any amount which is required to be reported under the Labor-Management Reporting and Disclosure Act of 1959 ( 29 U.S.C. 401 et seq. ). (ii) Exceptions The following amounts shall not be treated as amounts paid or incurred in connection with attempting to influence the taxpayer's employees with respect to labor organizations or labor organization activities under paragraph (1)(E): (I) Amounts paid or incurred for communications 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)