S2779-119

In Committee

Tax Cut for Striking Workers Act of 2025

119th Congress Introduced Sep 11, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to exclude strike benefits from
gross income., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Transportation.

Who Benefits and How

workers, employers, and labor regulators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, workers, employers, and labor regulators may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section id33c4099d56e349e6b2cab771909abcd7: 1. Short title This Act may be cited as the Tax Cut for Striking Workers Act of 2025.
  • Section H8A878029B8CD4BC0A844FDB87EF275B4: 2. Strike benefits Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986, as amended by Public Law 119–21, is amended by inserting after...
  • Section H97FE4214D5AF43A6BBF6EF195F58EB2E: 139M. Compensation for lost wages relating to a strike, lockout, or work stoppage In the case of an individual, gross income shall not include qualified strike...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income., changes federal law or congressional policy affecting workers, employers, and labor regulators.

Key Policy Areas

Labor, Transportation

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income., changes federal law or congressional policy affecting workers, employers, and labor regulators.

Policy Domains

Labor Transportation

Whole bill

Identified Gains
  • workers, employers, and labor regulators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
workers, employers, and labor regulators: , ,
Identified Costs
  • federal implementing agencies
  • workers, employers, and labor regulators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: , ,
workers, employers, and labor regulators: , ,

Legislative Progress

In Committee
Introduced Committee Passed
Sep 11, 2025

Mr. Gallego (for himself, Mr. Wyden, Mr. Fetterman, Mrs. Gillibrand, …

Sep 11, 2025

Read twice and referred to the Committee on Finance.

Sep 11, 2025

Introduced in Senate

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Labor Transportation
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology