,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #aedh  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bj1 #bjai,mr4    
,te/] introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to modify ! rate (
 tax on corporations p>ticipat+ 9 labor 
lock\ts & to prohibit d$uctions & cr$its
 = wages & b5efits paid to tempor>y     
work]s dur+ labor lock\ts4  #a4 ,%ort   
title ,?is ,act may be cit$ z !         
,prohibit+ ,inc5tives = ,corporations t 
,kick\t ,employees ,tax 7,,picket7 ,act4
  #b4 ,rate ( tax = corporations        
p>ticipat+ 9 labor lock\ts  7a7 ,9 g5]al
 ,section #aa ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by r$esignat+         
subsections 7c7 & 7d7 z subsections 7d7 
& 7e71 respectively1 & by ins]t+ aft]   
subsection 7b7 ! foll[+ new subsection3 
7c7 ,exception = disqualifi$            
corporations  7#a7 ,9 g5]al ,9 ! case ( 
any corporation p>ticipat+ 9 a labor    
lock\t dur+ ! taxable ye>1 subsection   

7b7 %all be appli$ by sub/itut+ #ce     
p]c5t = #ba p]c5t4  7#b7 ,labor lock\t  
,= purposes ( ?is subsection1 ! t]m     
labor lock\t means a labor dispute      
involv+ a "w /oppage1 :]e9 an employ]   
)holds "w f its employees 9 ord] to ga9 
a concession f !m4  4  7b7 ,con=m+      
am5dm5ts  7#a7 ,! head+ ( section       
#aa7;d7 ( ! ,int]nal ,rev5ue ,code (    
#aihf 7z r$esignat$ by subsection 7a77  
is am5d$ by /rik+ ,exceptions & ins]t+  
,o!r exceptions4  7#b7 ,section         
#bhj;,c7c77#b77;,b77ii77,,ii7 ( su*     
,code is am5d$ by ins]t+ 7section       
#aa7;c71 9 ! case ( a corporation       
describ$ 9 su* section7 aft] section    
#aa7;b74  7c7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #c4 ,d5ial (      
d$uction & cr$its = wages & b5efits paid
 to tempor>y work]s dur+ a labor lock\t 
7a7 ,d$uction  7#a7 ,9 g5]al ,"p ,,ix ( 
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  

at ! end ! foll[+ new subsection3       
#bhj;,i4 ,remun]ation paid dur+ labor   
lockouts  7a7 ,9 g5]al ,no d$uction %all
 be all[$ = any remun]ation paid by !   
taxpay] 7includ+ wages or o!r b5efits7  
to any tempor>y replacem5t work] dur+ a 
labor lock\t 7z def9$ 9 section         
#aa7;c77#b774  7b7 ,tempor>y replacem5t 
work] ,= purposes ( subsection 7a71 !   
t]m tempor>y replacem5t work] means any 
individual comp5sat$ to p]=m duties     
normally p]=m$ by employees f :om "w is 
)held "u ! labor lock\t4  4  7#b7       
,cl]ical am5dm5t ,! table ( sections =  
"p ,,ix ( sub*apt] ,b ( *apt] #a ( su*  
,code is am5d$ by add+ at ! end ! foll[+
 new item3  ,sec4 #bhj;,i4 ,remun]ation 
paid dur+ labor lock\ts4  4  7b7 ,cr$its
  7#a7 ,rese>* cr$it ,section           
#da7;b77#b77;,d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new clause3  7iv7 ,exclusion = 
wages paid dur+ a labor lock\t ,! t]m   
wages %all n include any am\nt paid to a
 tempor>y replacem5t work] 7z def9$ 9   

section #bhj;,i7 dur+ a labor lock\t 7z 
def9$ 9 section #aa7;c77#b774  4  7#b7  
,"w opportunity cr$it ,section #ea7;c7 (
 su* ,code is am5d$ by add+ at ! end !  
foll[+ new p>agraph3  7#f7 ,exclusion = 
wages paid dur+ a labor lock\t ,! t]m   
wages %all n include any am\nt paid to a
 tempor>y replacem5t work] 7z def9$ 9   
section #bhj;,i7 dur+ a labor lock\t 7z 
def9$ 9 section #aa7;c77#b774  4  7c7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4