II 115th CONGRESS 2d Session S. 3544 IN THE SENATE OF THE UNITED STATES October 3 (legislative day, September 28), 2018 Mr. Tester introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to modify the rate of tax on corporations participating in labor lockouts and to prohibit deductions and credits for wages and benefits paid to temporary workers during labor lockouts.