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Code · BILL · 116th Congress · H.R. 1521 (Introduced in House) — To deter, prevent, reduce, and respond to harassment in the workplace, including sexual harassment, sexual assault, a... · Sec. 201

Sec. 201. Tax treatment of amounts related to judgments

349 words·~2 min read·/bill/116/hr/1521/ih/section-201

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Part IX of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: No deduction shall be allowed under this chapter for amounts paid or incurred by the taxpayer— pursuant to any judgment or award in litigation related to workplace harassment, including sexual harassment, or for expenses and attorney's fees in connection with the litigation resulting in the judgment or award described in paragraph
(1)(other than expenses or attorney's fees paid by the workplace harassment plaintiff or claimant), or for any insurance covering the defense or liability of the underlying claims with respect to such litigation. . The table of sections for part IX of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 280I. Amounts related to judgments with respect to workplace harassment, including sexual harassment. . Section 162 of such Code is amended by striking subsection (q). The amendments made by this subsection shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act. Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139G the following new section: Gross income shall not include any amount received in connection with a judgment or award in, or a settlement of— a claim related to workplace harassment, including sexual harassment or other unlawful discrimination, or any other claim of unlawful discrimination (as defined by section 62(e)). The preceding sentence shall not include any employment discrimination compensation to which section 1302 applies. . The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Amounts received in connection with judgments, awards, and settlements with respect to workplace harassment. . The amendments made by this subsection shall apply to amounts received in taxable years beginning after the date of the enactment of this Act.
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