• Prohibits employers from receiving any federal funds during a lockout of employees and for an additional period afterward (equal in length to the lockout for first-time offenders, or one full year for repeat offenders)
• Denies federal tax credits to corporations during any taxable year in which a lockout occurs, either proportionally for a first lockout or entirely for subsequent lockouts
• Requires employers to reimburse the federal government for any funds received in violation of these prohibitions dating back to January 1, 2026

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