What does Preamble of Tax Cut for Striking Workers Act of 2025 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would exclude strike benefits from gross income.

What does SHORT TITLE. of Tax Cut for Striking Workers Act of 2025 do?

This bill is formally titled the Tax Cut for Striking Workers Act of 2025.

What does STRIKE BENEFITS. of Tax Cut for Striking Workers Act of 2025 do?

This section amends the Internal Revenue Code of 1986 to create a new section, 139M, defining 'qualified strike benefits'. Qualified strike benefits are defined as compensation provided by a labor organization (described in section 501(c)(5) and exempt under section 501(a)) to a member, as a replacement for compensation lost due to a strike, lockout, or work stoppage. Under this section, qualified strike benefits will not be included in an individual's gross income. Section 32(c)(2)(B)(vi) of the Internal Revenue Code is amended to include reference to section 139M. A clerical amendment updates the table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code to include section 139M. The amendments made by this section apply to compensation received after December 31, 2025.

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Tax Cut for Striking Workers Act of 2025

Last updated: 9/11/2025 · Introduced: 9/11/2025

Author: Ruben Gallego (D-AZ)

TL;DR (AI)

This bill excludes strike benefits paid by labor organizations to striking workers from an individual's taxable income.
It defines 'qualified strike benefits' as compensation provided to workers replacing lost wages due to strikes, lockouts, or work stoppages.
The changes introduced by this bill apply to compensation received after December 31, 2025.

119th Congressin committeeHR. 8816(In Committee)Official page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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