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

This bill amends the federal tax code to exclude strike benefits from taxable income for union members. Specifically, it adds a new tax code section (139J) stating that compensation paid to members of labor organizations (under section 501(c)(5)) as replacement for lost wages during a strike is not counted as gross income. This directly affects union members who receive such benefits during work stoppages. The change applies to benefits received after January 1, 2023, making these payments tax-free under current law.