119 HR 5561 IH: Picket Line Protection Act of 2025 U.S. House of Representatives 2025-09-23 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I119th CONGRESS1st SessionH. R. 5561IN THE HOUSE OF REPRESENTATIVESSeptember 23, 2025Mr. Thanedar introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income.

1.

Short title

This Act may be cited as the Picket Line Protection Act of 2025.

2.

Strike benefits

(a)

In general

Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

139J.

Compensation for lost wages relating to a strike

In the case of an individual, gross income shall not include compensation provided to a member of a labor organization described in section 501(c)(5) if such compensation is provided as a replacement for compensation not received by such member from such member’s employer as the result of a strike.

. (b)

Clerical amendment

The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting the following new item after the item relating to section 139I: Sec. 139J. Compensation for lost wages relating to a strike.. (c)

Effective date

The amendments made by this section shall apply to compensation received after January 1, 2025.