119-s2731

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 2731 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 2731

To amend the Internal Revenue Code of 1986 and the Social Security Act 
 to provide that an individual engaged in a labor dispute may receive 
 unemployment benefits.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 September 8, 2025

 Mr. Schiff introduced the following bill; which was read twice and 
 referred to the Committee on Finance

_______________________________________________________________________

 A BILL

To amend the Internal Revenue Code of 1986 and the Social Security Act 
 to provide that an individual engaged in a labor dispute may receive 
 unemployment benefits.

 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 ``Empowering Striking Workers Act of 
2025''.

SEC. 2. UNEMPLOYMENT INSURANCE FOR STRIKING WORKERS.

    (a) In General.--

Section 3304

    (a) of the Internal Revenue Code of 
1986 is amended by striking ``and'' at the end of paragraph

    (18) , by 
striking the period at the end of paragraph

    (19) and inserting ``; 
and'', and by adding at the end the following:
 ``

    (20) in the case of an individual who is employed but 
 unable to work due to a labor dispute (including any 
 controversy concerning terms, tenure or conditions of 
 employment, or concerning the association or representation of 
 persons in negotiating, fixing, maintaining, changing, or 
 seeking to arrange terms or conditions of employment, 
 regardless of whether the disputants stand in the proximate 
 relation of employer and employee), including an individual 
 unable to work as an indirect result of such a labor dispute, 
 compensation is payable to such individual as though such 
 individual were unemployed beginning on the date that is the 
 earlier of--
 ``
        (A) the date that is 14 days after the date on 
 which a strike began;
 ``
        (B) the date on which a lock-out began;
 ``
            (C) the date on which the employer hired 
 permanent replacement workers; or
 ``
            (D) the date on which the strike or lock-out 
 ended and the individual became unemployed.''.

    (b) Exemption From Work Availability Requirement.--

Section 303

    (a)

    (12) of the Social Security Act (42 U.S.C. 503

    (a)

    (12) ) is amended 
by inserting ``(other than a claimant who is an individual unable to 
work due to a labor dispute as described in 

section 3304

    (a)

    (20) of the 
Internal Revenue Code of 1986)'' after ``claimant''.
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