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HR 8816
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Tax Cut for Striking Workers Act of 2026

To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income.

Introduced May 14, 2026

Latest action (May 14, 2026) Referred to the House Committee on Ways and Means.

Policy area
Issues
Economy & Taxes

Summary

  • Excludes strike benefits provided by labor organizations from federal taxable income for workers participating in strikes, lockouts, or work stoppages.
  • Defines eligible strike benefits as compensation from tax-exempt labor organizations that replaces wages lost by members due to labor disputes or work stoppages.
  • Clarifies that workers receiving strike benefits remain eligible to claim the Earned Income Tax Credit on their federal income tax returns.
  • Makes these tax provisions effective for strike benefits received after December 31, 2026.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)

2 cosponsors

Money behind the sponsor

Top reported contributors to Steven Horsford’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • Employer not reported $53,900
  • KKR & CO INC. $42,700
  • BLACKSTONE $36,300
  • APOLLO GLOBAL MANAGEMENT $26,400
  • ANDREESSEN HOROWITZ $19,800

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Steven Horsford → · Outside spending →

Actions (2)

  1. May 14, 2026 Referred to the House Committee on Ways and Means. · house
  2. May 14, 2026 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

Text versions (1)

  • Introduced in House · May 14, 2026

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

May 14, 2026

Mr. Horsford (for himself, Ms. Kamlager-Dove, and Ms. Titus) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Tax Cut for Striking Workers Act of 2026”.

SEC. 2. STRIKE BENEFITS.

(a) In General.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section:

“SEC. 139M. COMPENSATION FOR LOST WAGES RELATING TO A STRIKE, LOCKOUT, OR WORK STOPPAGE.

“(a) In General.—In the case of an individual, gross income shall not include qualified strike benefits.

“(b) Qualified Strike Benefits.—For purposes of this section, the term ‘qualified strike benefits’ means compensation provided by a labor organization described in section 501(c)(5) and exempt from tax under section 501(a) to a member of such organization if such compensation is provided as a replacement, in whole or in part, for compensation not received by such member from such member’s employer as the result of a strike or lockout arising from a labor dispute (as defined in section 2 of the National Labor Relations Act), or a work stoppage under the Railway Labor Act.”.

(b) Treatment Under Earned Income Tax Credit.—Section 32(c)(2)(B)(vi) of the Internal Revenue Code of 1986 is amended by inserting “or 139M” after “by reason of section 112”.

(c) Clerical Amendment.—The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139L the following new item:

“Sec. 139M. Compensation for lost wages relating to a strike, lockout, or work stoppage.”.

(d) Effective Date.—The amendments made by this section shall apply to compensation received after December 31, 2026. <all>

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