# 119-hr-8816: Tax Cut for Striking Workers Act of 2026

119-hr-8816, Tax Cut for Striking Workers Act of 2026, is a 119th Congress bill sponsored by Rep. Horsford, Steven [D-NV-4] (D-NV); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8816
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8816
- Congress: 119
- Title: Tax Cut for Striking Workers Act of 2026
- Status: introduced
- Introduced: 2026-05-14
- Sponsor: Rep. Horsford, Steven [D-NV-4] (D-NV)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Excludes qualified union strike-replacement payments from taxable income.** This bill would create Section 139M to define when payments from a labor organization count as tax-free replacement pay and would update Earned Income Tax Credit rules to reflect that exclusion. - Striking workers and union members: Replacement pay provided by a labor organization described in 501(c)(5) would not count as gross income when it replaces wages lost to a strike, lockout, or covered work stoppage. - Low-income workers and EITC recipients: The Earned Income Tax Credit rules would be adjusted to account for the new exclusion so those benefits are treated consistently in EITC calculations. - Labor organizations: Unions that qualify under section 501(c)(5) could fund replacement payments that receive tax-exempt treatment for their members. - Timing: The change would apply only to compensation received after December 31, 2026.

## Cosponsors (3)

- Rep. Kamlager-Dove, Sydney [D-CA-37] (D-CA), 2026-05-14T00:00:00.000Z
- Rep. Titus, Dina [D-NV-1] (D-NV), 2026-05-14T00:00:00.000Z
- Rep. Waters, Maxine [D-CA-43] (D-CA), 2026-08-03T00:00:00.000Z

## Provisions PRIA read

- Tax-free union strike pay: benefit, high. You would be able to exclude certain replacement strike payments from your taxable income. Payments must come from a tax-exempt labor union (501(c)(5)) and go to a union member. The payment must replace wages lost to a strike, lockout, or covered railroad work stoppage. This would apply to payments…

## Related bills

- 119-hr-7977: Energy Bills Relief Act
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-7853: PrEP Access and Coverage Act of 2026
- 119-hr-5862: American Energy Independence and Affordability Act
- 119-hr-51: Washington, D.C. Admission Act

## Sources
- [119-hr-8816 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8816)

## Related
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-7853: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-hr-7853)
- [119-hr-5862: American Energy Independence and Affordability Act](https://policyrisk.com/legislation/119-hr-5862)
- [119-hr-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-hr-51)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8816 (as of 2026-09-21).