PRO–WORK Act
Sponsored By: Representative Mrvan, Frank J. [D-IN-1]
Introduced
Summary
Cuts federal funding and corporate tax credits for employers that lock out workers. This bill would bar federal funds to employers during any National Labor Relations Act lock-out and would deny certain corporate tax credits in taxable years that include a lock-out, with key provisions taking effect in 2026.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
Corporate tax credit losses for lockouts
If enacted, corporations that lock out employees would lose certain tax credits for taxable years beginning after December 31, 2025. If a lock-out occurs and no earlier lock-out happened that year, the company would lose the portion of credits tied to the lock-out days. If a prior lock-out already happened that same year, the company would lose credits for the entire taxable year. Credits directly attributable to an actual tax payment would not be denied. The IRS, working with Labor, would issue rules to implement these limits. Related companies treated as one employer would be combined for this rule.
Federal funding barred for lockouts
If enacted, starting January 1, 2026 the government would not allow federal funds to be made available to or spent by an employer during any lock-out. After a lock-out ends, an extra ban would apply: if it is the employer's first lock-out, the ban would last the same number of days as the lock-out; if the employer had a prior lock-out, the ban would last one year after the lock-out ends. Employers that obligated or spent federal funds in violation during January 1, 2026 through the date this bill is enacted would have to reimburse those funds. "Lock-out" would mean the period defined in the National Labor Relations Act.
Sponsors & CoSponsors
Sponsor
Mrvan, Frank J. [D-IN-1]
IN • D
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
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