[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10194 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                               H. R. 10194

To amend the National Labor Relations Act and the Internal Revenue Code 
 of 1986 to limit access of employers to Federal funds and tax credits 
               while engaged in a lock-out of employees.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            August 31, 2026

  Mr. Mrvan introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committee on 
Education and Workforce, for a period to be subsequently determined by 
the Speaker, in each case for consideration of such provisions as fall 
           within the jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
To amend the National Labor Relations Act and the Internal Revenue Code 
 of 1986 to limit access of employers to Federal funds and tax credits 
               while engaged in a lock-out of employees.

    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 ``Preventing Revenue Opportunities for 
Workplace Lockouts and Retaliation Act'' or ``PRO-WORK Act''.

SEC. 2. PROHIBITION ON FEDERAL FUNDS DURING LOCK-OUTS.

    The National Labor Relations Act (29 U.S.C. 151 et seq.) is amended 
by adding at the end the following:

``SEC. 20. PROHIBITION ON FEDERAL FUNDS DURING LOCK-OUTS.

    ``(a) In General.--Beginning on January 1, 2026, and 
notwithstanding any other provision of law, no Federal funds may be 
made available to, or obligated or expended by, an employer during--
            ``(1) any lock-out period; and
            ``(2)(A) if no preceding lock-out period has occurred with 
        respect to such employer, an additional period that--
                    ``(i) begins on the first day following the lock-
                out period; and
                    ``(ii) is equal in length to the number of days in 
                such lock-out period; and
            ``(B) in any other case, the 1-year period beginning on the 
        day following the lock-out period.
    ``(b) Reimbursement.--Each employer shall reimburse the Federal 
Government for any funds obligated or expended by the employer in 
violation of subsection (a) during any part of a lock-out period that 
occurred during the period beginning on January 1, 2026, and ending on 
the date of enactment of the Preventing Revenue Opportunities for 
Workplace Lockouts and Retaliation Act.
    ``(c) Lock-Out Period Defined.--For purposes of this section, the 
term `lock-out period' means, with respect to an employer, any period 
of time during which such employer is engaged in a lock-out of 
employees.''.

SEC. 3. DENIAL OF TAX CREDITS FOR CORPORATIONS ENGAGED IN LOCK-OUT OF 
              EMPLOYEES.

    (a) In General.--Part IV of subchapter A of chapter 1 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new subpart:

``Subpart H--Denial of Credits for Corporations Engaged in Lock-Out of 
                               Employees

``Sec. 54. Denial of credits for corporations engaged in lock-out of 
                            employees.

``SEC. 54. DENIAL OF CREDITS FOR CORPORATIONS ENGAGED IN LOCK-OUT OF 
              EMPLOYEES.

    ``(a) In General.--In the case of a corporation with respect to 
which a lock-out period occurs during any taxable year--
            ``(1) if no preceding lock-out period has occurred with 
        respect to such corporation during such taxable year, no credit 
        shall be allowed under this title with respect to such 
        corporation for such taxable year to the extent of the amount 
        of such credit that is properly allocable to such lock-out 
        period, and
            ``(2) in any other case, no credit shall be allowed under 
        this title with respect to such corporation for such taxable 
        year.
The preceding sentence shall not apply with respect to any credit 
directly attributable to a payment of tax by the corporation.
    ``(b) Lock-Out Period.--For purposes of this section, the term 
`lock-out period' means, with respect to any corporation for any 
taxable year, any period of time during which such corporation is 
engaged in a lock-out of employees (within the meaning of the National 
Labor Relations Act).
    ``(c) Aggregation Rule.--All persons which are treated as a single 
employer under subsections (a) and (b) of section 52 shall be treated 
as a single corporation.
    ``(d) Regulations.--The Secretary, in consultation with the 
Secretary of Labor, shall prescribe such regulations or other guidance 
as may be necessary or appropriate to carry out the purposes of this 
section.''.
    (b) Clerical Amendment.--The table of subparts for part IV of 
subchapter A of chapter 1 of such Code is amended by adding at the end 
the following new item:

``subpart h. denial of credits for corporations engaged in lock-out of 
                             employees.''.

    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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