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

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5911 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 5911

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 6, 2023

 Mr. Thanedar (for himself and Ms. Tlaib) introduced the following bill

                            October 25, 2023

              Referred to the Committee on Ways and Means

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                                 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. 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:

``SEC. 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, 2023.
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