Empowering Striking Workers Act of 2025

[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 stan