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H.R. 8816

U.S. HouseIn House Committee

Summary

H.R. 8816, the Tax Cut for Striking Workers Act of 2026, was introduced in the House on May 14, 2026 by Rep. Steven Horsford (D) with 3 co-sponsors. It was referred to Ways And Means, and last saw action on May 14, 2026: Referred to the House Committee on Ways and Means.


Record

Text

H.R. 8816 has 3 co-sponsors.

hr8816/introduced-in-house.txt
119 HR 8816 IH: Tax Cut for Striking Workers Act of 2026
U.S. House of Representatives
2026-05-14
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
I 119th CONGRESS 2d Session H. R. 8816 IN THE HOUSE OF REPRESENTATIVES May 14, 2026 Mr. Horsford (for himself, Ms. Kamlager-Dove , and Ms. Titus ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL
To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income.
1.
Short title
This Act may be cited as the Tax Cut for Striking Workers Act of 2026 .
2.
Strike benefits
(a)
In general
Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139L the following new section:
139M.
Compensation for lost wages relating to a strike, lockout, or work stoppage
(a)
In general
In the case of an individual, gross income shall not include qualified strike benefits.
(b)
Qualified strike benefits
For purposes of this section, the term qualified strike benefits means compensation provided by a labor organization described in section 501(c)(5) and exempt from tax under section 501(a) to a member of such organization if such compensation is provided as a replacement, in whole or in part, for compensation not received by such member from such member’s employer as the result of a strike or lockout arising from a labor dispute (as defined in section 2 of the National Labor Relations Act), or a work stoppage under the Railway Labor Act.
.
(b)
Treatment under earned income tax credit
Section 32(c)(2)(B)(vi) of the Internal Revenue Code of 1986 is amended by inserting or 139M after by reason of section 112 .
(c)
Clerical amendment
The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139L the following new item:
Sec. 139M. Compensation for lost wages relating to a strike, lockout, or work stoppage.
.
(d)
Effective date
The amendments made by this section shall apply to compensation received after December 31, 2026.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-05-14
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income.

Sponsors

Rep. Steven Horsford (D) sponsors H.R. 8816, and 3 members have co-sponsored it, 2 of them from the day it was introduced.

Committees

H.R. 8816 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · May 14, 2026 · 1,160 Bills

Actions

H.R. 8816 has taken 2 actions since May 14, 2026.

ChamberAction
May 14, 2026
House
Introduced in House
May 14, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 8816 has not gone to a roll call.

1 bill is related to H.R. 8816.

Titles

H.R. 8816 goes by 3 titles, 1 of them short titles.

  • Tax Cut for Striking Workers Act of 2026 — Display Title
  • To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income. — Official Title as Introduced
  • Tax Cut for Striking Workers Act of 2026 — Short Title(s) as Introduced

Lobbying

2 clients hired 2 firms and 7 registered lobbyists who named H.R. 8816 in 3 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Alcohol and Drug Abuse, Copyright/Patent/Trademark, Education, Firearms/Guns/Ammunition, Health Issues, Immigration, Insurance, Medicare/Medicaid.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
MASSACHUSETTS MEDICAL SOCIETYMassachusetts12
INTERNATIONAL ASSOCIATION OF MACHINISTS AND AEROSPACE WORKERSMaryland11

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
INTERNATIONAL ASSOCIATION OF MACHINISTS AND AEROSPACE WORKERSINTERNATIONAL ASSOCIATION OF MACHINISTS AND AEROSPACE WORKERS2026 second_quarter$715K2nd Quarter - Report
MASSACHUSETTS MEDICAL SOCIETYMASSACHUSETTS MEDICAL SOCIETY2025 first_quarter$80K1st Quarter - Report
MASSACHUSETTS MEDICAL SOCIETYMASSACHUSETTS MEDICAL SOCIETY2025 second_quarter$50K2nd Quarter - Report

Classification

The Congressional Research Service files H.R. 8816 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 8816’s is Taxation.

hr8816/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 8816, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 82 (Thursday, May 14, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. HORSFORD:H.R. 8816.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1 of the Constitution of theUnited States[Page H3532]

Source: congress.gov · legiscan.com