The Soviet news agency Tass accused the United States today of denying visas for a second time this year to Soviet trade union representative holding invitations to visit the United States.

State Department officials confirmed that visas had not yet been issued to the latest Soviet delegation, which according to Tass had planned to leave for the United States, today. But a State Department spikesman said the visas were still under consideration in Washington and no refusal had been given to the Soviets.

Under current law members of the Communist Party are automatically excluded from visiting the United States unless they receive a special waiver recommended by the Secretary of State. A department spokesman said the delay in making a decision on the visas may have been caused by the Carter administration's review policy.

Congress passed a bill last week that would shift the emphasis of this policy by allowing Communists to enter the country unless the Secretary of State specifically denied their request.

Tass said the four-member delegation from the All-Union Central Council of Trade Unions, the Soviet Union's main labor body, had been invited to the United States by a group known as the National Committee for Trade Union Action and Democracy.

The Soviet account said the delegation received the invitation March 28 and applied "in good time for visas" but was notified yesterday, that the visas had not yet been approved.

Meanwhile, Washington Post correspondent Kevin Klose reported that the Kremlin bitterly accused Carter of giving "the green light" to production of the controversial neutron bomb, apparently because he signed a bill yesterday that provided provisional funds for the weapon sending further study and a final deployment decision.

Since Carter's July 21 speech, setting forth his long range hopes for Societ-American relations, there had been a somewhat reduced level of personal criticism of the President here.

But today, a Tass political analyst declared, "This act is proof of the intention of the administration to start a new, wasteful and extremely dangerous round of the nuclear arms race."