Service Employees International Union-United Healthcare Workers West (SEIU-UHW), a major backer of a proposed one-time tax on billionaires in California, has spent millions of dollars on political efforts, travel, and executive coaching, according to federal records. The union is pushing for the November ballot initiative to fund hospitals and emergency rooms facing federal funding cuts.

Federal disclosures reveal that SEIU-UHW spent significant amounts on conferences and retreats in locations including Puerto Rico, Redondo Beach, and San Diego. One of the largest consulting expenses was $234,804 paid to Dr. Joi K. Madison in 2025 for services identified as "independent contractor" compensation. Madison, who has appeared in short mindfulness videos on the union's Instagram account, was reportedly retained for leadership development, executive coaching, and organizational training, according to union officials. A watchdog group, the Center for Union Facts, criticized the spending, equating it to "Goop-style breathing classes."

The union defended its expenditures, stating that conferences and retreats are necessary for democratic governance and require input from hundreds of members. SEIU-UHW reported spending $17,634 for a 20-person delegation to a national SEIU Latino Caucus conference at the Caribe Hilton in San Juan, Puerto Rico. Another $171,612 was spent on a three-day staff retreat at the Asilomar Conference Grounds in Pacific Grove, and $80,669 for a hospital division retreat at the Sonesta Redondo Beach & Marina. Executive board meetings in San Diego and Los Angeles also incurred substantial hotel costs, totaling over $1.24 million at the Hyatt Regency Los Angeles International Airport and Oakland Marriott City Center.

SEIU-UHW communications director Nathan Selzer stated that the average hotel room cost of $109 per person per night is not extravagant and that Southwest Airlines received approximately $1.38 million in payments. He argued that these expenses are typical for operating a statewide union with roughly 120,000 healthcare workers, noting that many attendees shared rooms. These conference and retreat costs represent less than 2% of the union's overall spending, with over $12.5 million allocated to political spending and lobbying and more than $56.5 million for representational activities like contract negotiations.

Dave Regan, president of SEIU-UHW and a key figure behind the billionaire tax initiative, reported an annual compensation of over $394,000. The union also contributed at least $2.75 million to the Fairness Project, an organization supporting ballot initiatives.

California Gov. Gavin Newsom has expressed opposition to a state-specific wealth tax, arguing that billionaires would relocate and rendering the tax ineffective. He has instead called for federal tax reforms to address wealth inequality. Billionaires opposing the state wealth tax include Chris Larsen, Peter Thiel, Ron Conway, and Sergey Brin, with Brin reportedly organizing a competing ballot measure. The debate is expected to intensify as the November election approaches.