 On 6 October 2018, in response to the lockout, Tester introduced a bill called Prohibiting Incentives for Corporations that Kickout Employees Tax Act, or PICKET Act (S. 3544 ), that would raise tax rates and eliminate tax breaks for corporations while they are engaged in labor lockouts.The bill would also raise the income tax rate to the corporate tax rate prior to the 2017 Tax Cuts and Jobs Act, from 21 percent to 35 percent, for the entire tax year.Deduction of wages and benefits for temporary workers during the lockout would also be prohibited under the Act, and certain tax credits for hiring replacement workers would be prevented.