PRO–WORK Act

This bill aims to restrict employers' access to federal financial benefits when they engage in a lock-out of employees. It amends the National Labor Relations Act to prohibit the availability, obligation, or expenditure of Federal funds to an employer during any lock-out period. Furthermore, this prohibition extends for an additional period equal to the lock-out's duration for a first lock-out, or for one year following subsequent lock-outs. Employers are also required to reimburse the Federal Government for any funds received in violation during a lock-out period occurring between January 1, 2026, and the bill's enactment. The bill also amends the Internal Revenue Code of 1986 to deny federal tax credits to corporations engaged in employee lock-outs. For a first lock-out in a taxable year, credits are disallowed for the portion allocable to the lock-out period, while subsequent lock-outs result in a denial of all credits for that taxable year. These provisions, effective January 1, 2026, for federal funds and for taxable years beginning after December 31, 2025, for tax credits, are designed to create financial disincentives for employers to use lock-outs during labor disputes.