The purpose of the Empowering Striking Workers Act of 2025 is to allow individuals involved in labor disputes, such as strikes or lockouts, to receive unemployment benefits. This legislation aims to support workers who are unable to work due to conflicts with their employers over employment terms, conditions, or representation in negotiations. Key provisions of the Act include amendments to the Internal Revenue Code and the Social Security Act. Specifically, it allows individuals engaged in labor disputes to be treated as unemployed for the purpose of receiving unemployment benefits.