Prohibiting Incentives for Corporations that Kickout Employees Tax (PICKET) Act

referredUnited States· United States Congress· EN

Introduced

3 October 2018

Last action

3 October 2018 · Introduced

Status

Read twice and referred to the Committee on Finance.

Summary

Prohibiting Incentives for Corporations that Kickout Employees Tax (PICKET) Act This bill amends the Internal Revenue Code to increase the corporate 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.

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Timeline

3 October 2018
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
3 October 2018
Introduced
Introduced in Senate
Source: IntroReferral

Votes

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Versions

Introduced in Senate · 3 October 2018 · Download file

Documents

3 official files

Introduced in Senate (text)

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Introduced in Senate (text)
Introduced in Senate · EN · 3 October 2018
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Introduced in Senate (PDF)
Introduced in Senate · EN · 3 October 2018
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Introduced in Senate
summary · EN · 3 October 2018
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

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Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/115th-congress/senate-bill/3544
Open data entity: https://api.congress.gov/v3/bill/115/s/3544
us · 115-s-3544 · source updated 11 August 2025