This legislation proposes significant changes to federal law, primarily amending the Internal Revenue Code of 1986 and the Social Security Act . Its core purpose is to ensure that individuals who are unable to work due to a labor dispute are eligible to receive unemployment benefits. Specifically, the bill allows for unemployment compensation to be paid to individuals affected by strikes or lockouts, treating them as if they were unemployed. Benefits would commence on the earlier of several conditions, including 14 days after a strike begins , the start of a lockout , or when an employer hires permanent replacement workers . Furthermore, the legislation exempts these claimants from the standard work availability requirement typically necessary to receive unemployment benefits, acknowledging their unique situation during a labor dispute.