(including wages or other benefits) to any temporary replacement worker during a labor lockout (as defined in section 11(c)(2)). (b) Temporary replacement worker For purposes of subsection (a), the term temporary replacement worker means any individual compensated to perform duties normally performed by employees from whom work is withheld under the labor lockout. . (2) Clerical amendment The table of sections for part IX of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 280I. Remuneration paid during labor lockouts. . (b) Credits (1) Research credit Section 41(b)(2)(D) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (iv) Exclusion for wages paid during a labor lockout The term wages shall not include any amount paid to a temporary replacement worker (as defined in section 280I) during a labor lockout (as defined in section 11(c)(2)). . (2) Work opportunity credit Section 51(c) of such Code is amended by adding at the end the following new paragraph: (6) Exclusion for wages paid during a labor lockout The term wages shall not include any amount paid to a temporary replacement worker (as defined in section 280I) during a labor lockout (as defined in section 11(c)(2)). . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.