# 119-hr-5561: Picket Line Protection Act of 2025

119-hr-5561, Picket Line Protection Act of 2025, is a 119th Congress bill sponsored by Rep. Thanedar, Shri [D-MI-13] (D-MI); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-5561
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-5561
- Congress: 119
- Title: Picket Line Protection Act of 2025
- Status: introduced
- Introduced: 2025-09-23
- Sponsor: Rep. Thanedar, Shri [D-MI-13] (D-MI)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Provisions PRIA read

- No federal tax on union strike pay: benefit, high. 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.

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-7973: Momnibus Act
- 119-hr-2945: Housing for All Act of 2025

## Sources
- [119-hr-5561 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/5561)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-2945: Housing for All Act of 2025](https://policyrisk.com/legislation/119-hr-2945)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-5561 (as of 2026-04-21).