H.R. 5206

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5206 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 5206 To amend the Internal Revenue Code of 1986 and the Social Security Act to provide that an individual engaged in a labor dispute may receive unemployment benefits. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 8, 2025 Mr. Norcross (for himself, Ms. Ocasio-Cortez, Ms. Simon, Mr. Magaziner, Ms. Norton, Mrs. McIver, Ms. Hoyle of Oregon, Mr. Deluzio, Ms. Budzinski, Mrs. Ramirez, Ms. Pingree, Mr. Cleaver, Mr. Casar, Ms. Jayapal, Ms. Barragan, Ms. Adams, Mr. Pallone, Mr. Menendez, Ms. Chu, Mrs. Dingell, Mr. Pocan, Ms. Omar, Ms. Randall, and Mr. Carson) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 and the Social Security Act to provide that an individual engaged in a labor dispute may receive unemployment benefits. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Empowering Striking Workers Act of 2025''. SEC. 2. UNEMPLOYMENT INSURANCE FOR STRIKING WORKERS. (a) In General.--Section 3304(a) of the Internal Revenue Code of 1986 is amended by striking ``and'' at the end of paragraph (18), by striking the period at the end of paragraph (19) and inserting ``; and'', and by adding at the end the following: ``(20) in the case of an individual who is employed but unable to work due to a labor dispute (including any controversy concerning terms, tenure or conditions of employment, or concerning the association or representation of persons in negotiating, fixing, maintaining, changing, or seeking to arrange terms or conditions of employment, regardless of whether the disputants stand in the proximate relation of employer and employee), including an individual unable to work as an indirect result of such a labor dispute, compensation is payable to such individual as though such individual were unemployed beginning on the date that is the earlier of-- ``(A) the date that is 14 days after the date on which a strike began; ``(B) the date on which a lock-out began; ``(C) the date on which the employer hired permanent replacement workers; or ``(D) the date on which the strike or lock-out ended and the individual became unemployed.''. (b) Exemption From Work Availability Requirement.--Section 303(a)(12) of the Social Security Act (42 U.S.C. 503(a)(12)) is amended by inserting ``(other than a claimant who is an individual unable to work due to a labor dispute as described in section 3304(a)(20) of the Internal Revenue Code of 1986)'' after ``claimant''. <all>