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Tax Cut for Striking Workers Act of 2025
To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income.
Summary
This bill amends the Internal Revenue Code to exclude strike benefits from federal income taxation. Strike benefits, defined as compensation provided by a labor organization to replace wages lost due to a strike, lockout, labor dispute, or work stoppage, would not be counted as taxable income. The benefits must be provided by a tax-exempt labor organization to its members. These excluded benefits are also recognized for purposes of the Earned Income Tax Credit. The provision is effective for compensation received after December 31, 2025.
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)
- Sen. Gallego, Ruben [D-AZ] (D-AZ)
10 cosponsors
- Sen. Baldwin, Tammy [D-WI] (D-WI)
- Sen. Blumenthal, Richard [D-CT] (D-CT)
- Sen. Booker, Cory A. [D-NJ] (D-NJ)
- Sen. Fetterman, John [D-PA] (D-PA)
- Sen. Gillibrand, Kirsten E. [D-NY] (D-NY)
- Sen. Merkley, Jeff [D-OR] (D-OR)
- Sen. Schatz, Brian [D-HI] (D-HI)
- Sen. Schiff, Adam B. [D-CA] (D-CA)
- Sen. Van Hollen, Chris [D-MD] (D-MD)
- Sen. Wyden, Ron [D-OR] (D-OR)
Actions (2)
- Sep 11, 2025 Read twice and referred to the Committee on Finance. · senate
- Sep 11, 2025 Introduced in Senate
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.
Full text
IN THE SENATE OF THE UNITED STATES
September 11, 2025
Mr. Gallego (for himself, Mr. Wyden, Mr. Fetterman, Mrs. Gillibrand, Mr. Van Hollen, Mr. Blumenthal, Mr. Booker, Mr. Merkley, Mr. Schatz, and Ms. Baldwin) introduced the following bill; which was read twice and referred to the Committee on Finance
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 2025”.
SEC. 2. STRIKE BENEFITS.
(a) In General.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986, as amended by Public Law 119-21, 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, as amended by Public Law 119-21, 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, 2025. <all>
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