Acceso usuarios
Sofía Arana Landín 
Worldwide interest and support for worker cooperatives at all levels, from global to local are increasing. The 2030 UN Agenda, Goal 8 aims to promote “sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all”. Even so, worker cooperatives are still rare in the United States.Unfortunately, as there is no comprehensive regulatory framework for worker cooperatives in the USA or a minimum legislation covering their concept at a federal level, the study is conducted through the judicial interpretation of sections 1381 through 1388 in subchapter T to the Internal Revenue Code. Nonetheless, a clear pattern and conclusions can be deducted out of it. The obsolete, partial, incomplete and inadequate regulation calls for a revision as it hinders potential worker cooperatives from getting the strength and resilience they need.This paper seeks to explore the reasons for this relative neglect, looking at a) the meaning of worker cooperatives at a federal level in the US, b) their possible separate regulation and federal/States competence issues, and c) possible ways of promoting worker cooperatives through US tax law complying with the 2030 UN agenda.
