Bill · S. 2779· Senate(119-S-2779)
Tax Cut for Striking Workers Act of 2025
- Introduced
- 9/11/2025
- Last activity
- 9/11/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Ruben Gallego
- Cosponsors
- - 10 - 0
- Introduced
- In Committee
What this bill would do
This bill, titled the "Tax Cut for Striking Workers Act of 2025," proposes to amend the Internal Revenue Code of 1986. It seeks to exclude "qualified strike benefits" from an individual's gross income. These benefits are defined as compensation provided by certain labor organizations to members to replace wages lost during a strike, lockout, or work stoppage. The bill also updates the treatment of these benefits under the Earned Income Tax Credit. These changes would apply to compensation received after December 31, 2025.
Yes· 3 of 6
Would union members be better off under this?+7
The bill directly benefits union members by allowing strike benefits to be received tax-free.
Does this strengthen the rights of workers to organise?+6
By making strike benefits non-taxable, the bill increases the financial effectiveness of labor organization support for members.
Does this cut taxes for middle-income families?+5
The bill excludes strike benefits from gross income, providing tax relief to workers receiving compensation during labor disputes.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Exclusion on Strike Benefits: Under Section 2(a), gross income would not include qualified strike benefits. This means individuals receiving compensation from a labor organization to replace lost wages during a strike, lockout, or work stoppage would not have that money counted as taxable income.
-
Earned Income Tax Credit Adjustment: Section 2(b) amends the Internal Revenue Code to include section 139M regarding the Earned Income Tax Credit. This ensures the tax treatment of these strike benefits is accounted for within the credit system.
Potential Negative Impacts for People
- No Negative Impacts Identified: The provided text does not contain any provisions that would result in negative consequences or burdens for individuals or groups of people.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Union Workers+7Good For Low Income Households+4Good For Middle Class Households+4
- Economy And Finance
- Improves Union Protections+6Reduces Middle Class Taxes+5
- Social Issues And Justice
- Improves Poverty Reduction+3
- 9/30/2025
- 1 Cosponsor added.
- 9/11/2025
- Read twice and referred to the Committee on Finance.
- 9 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Tammy BaldwinDemocrat · Wisconsin
Richard BlumenthalDemocrat · Connecticut
Cory BookerDemocrat · New Jersey
John FettermanDemocrat · Pennsylvania
Kirsten GillibrandDemocrat · New York
Jeff MerkleyDemocrat · Oregon
Adam SchiffDemocrat · California
Brian SchatzDemocrat · Hawaii
Chris Van HollenDemocrat · Maryland
Ron WydenDemocrat · Oregon