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119-hr-5561119th CongressWALLET

Picket Line Protection Act of 2025

Sponsored By: Representative Thanedar, Shri [D-MI-13]

Introduced

Summary

Makes union-provided strike replacement pay tax-free. This bill would add a new rule to the Internal Revenue Code to exclude from gross income compensation a labor organization gives members as replacement for wages lost because of a strike.

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  • Workers: Striking workers who get replacement pay from their union would not include that money in federal taxable income. The change would apply to payments received after January 1, 2025.
  • Labor organizations: Unions could provide replacement pay to members without that pay increasing members' taxable income. The rule applies to labor organizations described in Internal Revenue Code section 501(c)(5).
  • Tax administration: The bill would create a new Code section, numbered 139J, directing the IRS to treat these replacement payments as excluded from gross income.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

No federal tax on union strike pay

If enacted, you would not owe federal income tax on strike replacement pay as a union member. You must be a member of a labor union that qualifies under 501(c)(5). The payment must replace wages you lost because of a strike. This would apply to compensation you receive after January 1, 2025.

Sponsors & CoSponsors

Sponsor

Thanedar, Shri [D-MI-13]

MI • D

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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