Limits access to federal funds and tax credits for employers during employee lock-outs.

The Preventing Revenue Opportunities for Workplace Lockouts and Retaliation Act, or PRO-WORK Act, amends the National Labor Relations Act and the Internal Revenue Code to restrict employers' access to federal funds and tax credits during lock-outs of employees. Specifically, it prohibits federal funds from being made available to employers during lock-out periods and denies tax credits to corporations engaged in lock-outs. The act defines a lock-out period as any time an employer locks out employees. The amendments apply to taxable years beginning after December 31, 2025.

Limits access to federal funds and tax credits for employers during employee lock-outs.

The Preventing Revenue Opportunities for Workplace Lockouts and Retaliation Act, or PRO-WORK Act, amends the National Labor Relations Act and the Internal Revenue Code to restrict employers' access to federal funds and tax credits during lock-outs of employees. Specifically, it prohibits federal funds from being made available to employers during lock-out periods and denies tax credits to corporations engaged in lock-outs. The act defines a lock-out period as any time an employer locks out employees. The amendments apply to taxable years beginning after December 31, 2025.