This bill proposes to amend the Internal Revenue Code of 1986 by inserting a new section, 139M, which would exclude qualified strike benefits from an individual's gross income . The primary goal is to make these payments tax-exempt for workers involved in labor disputes. Qualified strike benefits are defined as compensation provided by a tax-exempt labor organization to its members. This compensation must replace wages lost due to a strike, lockout, or work stoppage. Furthermore, the bill clarifies that these excluded benefits will not be considered "earned income" for the purpose of the Earned Income Tax Credit, and its provisions will apply to compensation received after December 31, 2025.