1. Short title This Act may be cited as the Empowering Striking Workers Act of 2023 . 2. Unemployment insurance for striking workers (a) In general Section 3304(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (18), by striking the period at the end of paragraph (19) and inserting ; and , and by adding at the end the following: (20) in the case of an individual who is employed but unable to work due to a labor dispute (as defined in section 2(5) of the National Labor Relations Act ( 29 U.S.C. 152(5) ), including an individual unable to work as an indirect result of such a labor dispute, compensation is payable to such individual as though such individual were unemployed beginning on the date that is the earlier of— (A) the date that is 14 days after the date on which a strike began; (B) the date on which a lock-out began; (C) the date on which the employer hired permanent replacement workers; or (D) the date on which the strike or lock-out ended and the individual became unemployed. . (b) Exemption from work availability requirement Section 303(a)(12) of the Social Security Act ( 42 U.S.C. 503(a)(12) ) is amended by inserting (other than a claimant who is an individual unable to work due to a labor dispute as described in section 3304(a)(20) of the Internal Revenue Code of 1986) after claimant .