Tax Cut for Striking Workers Act of 2026

This bill would change federal tax law so that strike benefits paid by a labor union to its members would not be counted as taxable income. The benefits covered are payments from a tax-exempt labor organization that replace some or all of the wages a member did not receive because of a strike or lockout arising from a labor dispute, or a work stoppage under the Railway Labor Act. The bill would also update the Earned Income Tax Credit rules so these excluded benefits are treated the same way as excluded combat pay, which taxpayers may choose to count as earned income. The changes would apply to payments received after December 31, 2026.

Full text and official record on Congress.gov

Sponsors

• Steven Horsford Democrat sponsor
• 3 cosponsors