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US SB2779

Bill

Status

Introduced

9/11/2025

Primary Sponsor

Ruben Gallego

Click for details

Origin

Senate

119th Congress

AI Summary

  • Excludes "qualified strike benefits" from federal gross income taxation, meaning payments from unions to members during strikes, lockouts, or work stoppages would not be taxed

  • Defines qualified strike benefits as compensation from tax-exempt labor organizations (under IRC 501(c)(5)) that replaces lost wages due to labor disputes under the National Labor Relations Act or Railway Labor Act

  • Preserves eligibility for the Earned Income Tax Credit by ensuring strike benefits excluded under this provision still count as earned income for EITC purposes

  • Applies to compensation received after December 31, 2025

  • Introduced September 11, 2025 by Senator Gallego with 9 Democratic cosponsors and referred to the Senate Finance Committee

Legislative Description

Tax Cut for Striking Workers Act of 2025

Taxation

Last Action

Read twice and referred to the Committee on Finance.

9/11/2025

Committee Referrals

Finance9/11/2025

Full Bill Text

No bill text available