S. 2779
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income.
IN THE SENATE OF THE UNITED STATES · September 11, 2025 · Sponsor: Mr. Gallego · Committee: Committee on Finance
Table of contents
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.
- In general
- (b) Qualified strike benefits
- For purposes of this section, the term
qualified strike benefitsmeans 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.
- For purposes of this section, the term