119-hr5561

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Picket Line Protection Act of 2025

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Introduced:
Sep 23, 2025

Bill Statistics

3
Actions
0
Cosponsors
0
Summaries
0
Subjects
1
Text Versions
Yes
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Latest Action

Sep 23, 2025
Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Sep 23, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Sep 23, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Sep 23, 2025

Text Versions (1)

Introduced in House

Sep 23, 2025

Full Bill Text

Length: 1,863 characters Version: Introduced in House Version Date: Sep 23, 2025 Last Updated: Nov 14, 2025 6:11 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5561 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 5561

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

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

September 23, 2025

Mr. Thanedar introduced the following bill; which was referred to the
Committee on Ways and Means

_______________________________________________________________________

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.

This Act may be cited as the ``Picket Line Protection Act of
2025''.
SEC. 2.

(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.

``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.
(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.
(c) Effective Date.--The amendments made by this section shall
apply to compensation received after January 1, 2025.
<all>