,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bggi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,septemb] #aa1 #bjbe   
,mr4 ,gallego 7= himself1 ,mr4 ,wyd51   
,mr4 ,fett]man1 ,mrs4 ,gillibr&1 ,mr4   
,van ,holl51 ,mr4 ,blum5?al1 ,mr4       
,book]1 ,mr4 ,m]kley1 ,mr4 ,s*atz1 &    
,ms4 ,baldw97 introduc$ ! foll[+ bill2  
:i* 0 read twice & ref]r$ to !          
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 exclude /rike b5efits f gross income4  
#a4  ,%ort title  ,?is ,act may be cit$ 
z ! ,tax ,cut = ,/rik+ ,work]s ,act (   
#bjbe4  #b4  ,/rike b5efits  7a7  ,9    
g5]al  ,"p ,,iii ( sub*apt] ,b ( *apt]  
#a ( ! ,int]nal ,rev5ue ,code ( #aihf1 z
 am5d$ by ,public ,law #aai-ba1 is am5d$
 by ins]t+ aft] section #aci,l ! foll[+ 
new section3  #aci,m4  ,comp5sation =   
lo/ wages relat+ to a /rike1 lock\t1 or 
"w /oppage  7a7  ,9 g5]al  ,9 ! case (  
an individual1 gross income %all n      
include qualifi$ /rike b5efits4  7b7    
,qualifi$ /rike b5efits  ,= purposes (  

?is section1 ! t]m qualifi$ /rike       
b5efits means comp5sation provid$ by a  
labor organization describ$ 9 section   
#eja7;c77#e7 & exempt f tax "u section  
#eja7;a7 to a memb] ( su* organization  
if su* comp5sation is provid$ z a       
replacem5t1 9 :ole or 9 "p1 =           
comp5sation n receiv$ by su* memb] f su*
 memb]'s employ] z ! result ( a /rike or
 lock\t aris+ f a labor dispute 7z def9$
 9 section #b ( ! ,national ,labor      
,relations ,act71 or a "w /oppage "u !  
,railway ,labor ,act4  4  7b7  ,treatm5t
 "u e>n$ income tax cr$it  ,section     
#cb7;c77#b77;,b77vi7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 or #aci,m aft] by reason ( section     
#aab4  7c7  ,cl]ical am5dm5t  ,! table (
 sections = "p ,,iii ( sub*apt] ,b (    
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z am5d$ by ,public ,law #aai-ba1 
is am5d$ by ins]t+ aft] ! item relat+ to
 section #aci,l ! foll[+ new item3      
,sec4 #aci,m4 ,comp5sation = lo/ wages  
relat+ to a /rike1 lock\t1 or "w        

/oppage4  4  7d7  ,effective date  ,!   
am5dm5ts made by ?is section %all apply 
to comp5sation receiv$ aft] ,decemb]    
#ca1 #bjbe4