The Bengaluru-based company is aiming for a $50 billion valuation for its public listing as early as this year and was in talks in the United States for a deal with a blank-check firm, Reuters reported in March.
The world's largest retailer, which employs nearly 1.6 million people in the United States, said more than 740,000 workers would receive Samsung Galaxy XCover Pro smartphones, cases and protection plans. Currently, most people share company devices.
The proposed increase in the corporate tax rate to 28% would not affect any small business that file taxes as a "passthrough entity" such as a limited liability corporation, said a senior administration official. Nearly all small businesses fall in that category, the official said.
Amazon, America's second-biggest private employer behind Walmart Inc, does not have any union labor in the United States, and workers at its fulfillment center in Bessemer, Alabama, would be the first to join if they vote in favour.
The last attempt by Amazon workers to unionize was in 2014.