legislation: 115-s-3544
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
This data as json
| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 115-s-3544 | 115 | s | 3544 | Prohibiting Incentives for Corporations that Kickout Employees Tax (PICKET) Act | Taxation | 2018-10-03 | 2018-10-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Tester, Jon [D-MT] | MT | D | T000464 | 0 | 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. | 2023-01-11T13:41:10Z |