H.R. 5911 — Introduced in House

I 118th CONGRESS 1st Session H. R. 5911 IN THE HOUSE OF REPRESENTATIVES October 6, 2023Mr. Thanedar (for himself and Ms. Tlaib) introduced the following bill October 25, 2023Referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income. 1. Strike benefits (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 139J. Compensation for lost wages relating to a strike In the case of an individual, gross income shall not include compensation provided to a member of a labor organization described in section 501(c)(5) if such compensation is provided as a replacement for compensation not received by such member from such member’s employer as the result of a strike. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting the following new item after the item relating to section 139I: Sec. 139J. Compensation for lost wages relating to a strike. . (c) Effective date The amendments made by this section shall apply to compensation received after January 1, 2023.