United States · Bill · S
S. 1548 (116th)
Prohibiting Incentives for Corporations that Kickout Employees Tax (PICKET) Act
Introduced
20 May 2019
Last action
20 May 2019 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Tester, Jon [D-MT]
Subjects
Taxation
Source updated
7 April 2025
Summary
Prohibiting Incentives for Corporations that Kickout Employees Tax (PICKET) Act This bill increases the corporate income tax rate from 21% to 35% for corporations participating in a labor lockout during the taxable year. A "labor lockout" is a dispute involving a work stoppage, wherein an employer withholds work from its employees in order to gain a concession from them. The bill also denies certain tax deductions and credits for remuneration (including wages or other benefits) paid by the taxpayer to a temporary replacement worker during a labor lockout.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
20 May 2019
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
20 May 2019
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 20 May 2019 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 20 May 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 20 May 2019
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Introduced in Senate
summary · EN · 20 May 2019
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Tester, Jon [D-MT] · D · Sponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/1548
- Open data entity: https://api.congress.gov/v3/bill/116/s/1548
- us · 116-s-1548 · source updated 7 April 2025