,,ii  #aaith ,,congress  #ast ,session  
,s4 #bggi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #aa1
 #bjbe ,mr4 ,gallego 7for himself1 ,mr4 
,wyden1 ,mr4 ,fetterman1 ,mrs4          
,gillibrand1 ,mr4 ,van ,hollen1 ,mr4    
,blumenthal1 ,mr4 ,booker1 ,mr4         
,merkley1 ,mr4 ,schatz1 and ,ms4        
,baldwin7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,to amend the ,internal ,revenue ,code  
of #aihf to exclude strike benefits from
 gross income4  #a4  ,short title  ,this
 ,act may be cited as the ,tax ,cut for 
,striking ,workers ,act of #bjbe4  #b4  
,strike benefits  7a7  ,in general      
,part ,,iii of subchapter ,b of chapter 
#a of the ,internal ,revenue ,code of   
#aihf1 as amended by ,public ,law       
#aai-ba1 is amended by inserting after  
section #aci,l the following new        
section3  #aci,m4  ,compensation for    
lost wages relating to a strike1        
lockout1 or work stoppage  7a7  ,in     

general  ,in the case of an individual1 
gross income shall not include qualified
 strike benefits4  7b7  ,qualified      
strike benefits  ,for purposes of this  
section1 the term qualified strike      
benefits means compensation provided by 
a labor organization described in       
section #eja7;c77#e7 and exempt from tax
 under section #eja7;a7 to a member of  
such organization if such compensation  
is provided as a replacement1 in whole  
or in part1 for compensation not        
received by such member from such       
member's employer as the result of a    
strike or lockout arising from a labor  
dispute 7as defined in section #b of the
 ,national ,labor ,relations ,act71 or a
 work stoppage under the ,railway ,labor
 ,act4  4  7b7  ,treatment under earned 
income tax credit  ,section             
#cb7;c77#b77;,b77vi7 of the ,internal   
,revenue ,code of #aihf is amended by   
inserting or #aci,m after by reason of  
section #aab4  7c7  ,clerical amendment 
,the table of sections for part ,,iii of

 subchapter ,b of chapter #a of the     
,internal ,revenue ,code of #aihf1 as   
amended by ,public ,law #aai-ba1 is     
amended by inserting after the item     
relating to section #aci,l the following
 new item3  ,sec4 #aci,m4 ,compensation 
for lost wages relating to a strike1    
lockout1 or work stoppage4  4  7d7      
,effective date  ,the amendments made by
 this section shall apply to            
compensation received after ,december   
#ca1 #bjbe4