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    <updateDate>2023-01-11T19:46:25Z</updateDate>
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    <introducedDate>2007-03-08</introducedDate>
    <congress>110</congress>
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        <title>To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.</title>
        <congress>110</congress>
        <number>3314</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2007-08-02</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2007-03-08</actionDate>
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        <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2909)</text>
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        <actionDate>2007-03-08</actionDate>
        <text>Sponsor introductory remarks on measure. (CR S2908-2909)</text>
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        <fullName>Sen. Specter, Arlen [R-PA]</fullName>
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        <lastName>SPECTER</lastName>
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        <state>PA</state>
        <isByRequest>N</isByRequest>
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        <fullName>Sen. Leahy, Patrick J. [D-VT]</fullName>
        <firstName>Patrick</firstName>
        <lastName>Leahy</lastName>
        <party>D</party>
        <state>VT</state>
        <sponsorshipDate>2007-06-21</sponsorshipDate>
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        <bioguideId>C000880</bioguideId>
        <fullName>Sen. Crapo, Mike [R-ID]</fullName>
        <firstName>Mike</firstName>
        <lastName>Crapo</lastName>
        <party>R</party>
        <state>ID</state>
        <sponsorshipDate>2007-07-16</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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        <bioguideId>S001163</bioguideId>
        <fullName>Sen. Salazar, Ken [D-CO]</fullName>
        <firstName>Ken</firstName>
        <lastName>Salazar</lastName>
        <party>D</party>
        <state>CO</state>
        <sponsorshipDate>2007-07-30</sponsorshipDate>
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        <bioguideId>S001142</bioguideId>
        <fullName>Sen. Smith, Gordon H. [R-OR]</fullName>
        <firstName>GORDON</firstName>
        <lastName>SMITH</lastName>
        <party>R</party>
        <state>OR</state>
        <middleName>H.</middleName>
        <sponsorshipDate>2007-08-03</sponsorshipDate>
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        <bioguideId>W000779</bioguideId>
        <fullName>Sen. Wyden, Ron [D-OR]</fullName>
        <firstName>Ron</firstName>
        <lastName>Wyden</lastName>
        <party>D</party>
        <state>OR</state>
        <sponsorshipDate>2007-10-03</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
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        <bioguideId>S000770</bioguideId>
        <fullName>Sen. Stabenow, Debbie [D-MI]</fullName>
        <firstName>Debbie</firstName>
        <lastName>Stabenow</lastName>
        <party>D</party>
        <state>MI</state>
        <sponsorshipDate>2007-10-30</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>G000359</bioguideId>
        <fullName>Sen. Graham, Lindsey [R-SC]</fullName>
        <firstName>Lindsey</firstName>
        <lastName>Graham</lastName>
        <party>R</party>
        <state>SC</state>
        <sponsorshipDate>2007-11-15</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>M001162</bioguideId>
        <fullName>Sen. Martinez, Mel [R-FL]</fullName>
        <firstName>Mel</firstName>
        <lastName>Martinez</lastName>
        <party>R</party>
        <state>FL</state>
        <sponsorshipDate>2007-12-05</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
      <item>
        <bioguideId>L000550</bioguideId>
        <fullName>Sen. Landrieu, Mary L. [D-LA]</fullName>
        <firstName>MARY</firstName>
        <lastName>LANDRIEU</lastName>
        <party>D</party>
        <state>LA</state>
        <sponsorshipDate>2008-01-22</sponsorshipDate>
        <isOriginalCosponsor>False</isOriginalCosponsor>
      </item>
    </cosponsors>
    <policyArea>
      <name>Taxation</name>
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          <name>Civil actions and liability</name>
        </item>
        <item>
          <name>Income tax</name>
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        <item>
          <name>Law</name>
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          <name>Lawyers</name>
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        <item>
          <name>Legal fees</name>
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        <item>
          <name>Tax deductions</name>
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      <policyArea>
        <name>Taxation</name>
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    <summaries>
      <summary>
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        <actionDate>2007-03-08</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2007-04-07T16:27:53Z</updateDate>
        <text><![CDATA[ <p>Amends the Internal Revenue Code to allow attorneys a tax deduction in the current taxable year for reimbursable expenses and court costs which they pay or incur in connection with contingency fee cases.</p>]]></text>
      </summary>
    </summaries>
    <title>A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.</title>
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        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.</title>
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        <titleType>Display Title</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.</title>
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        <type>Introduced in Senate</type>
        <date>2007-03-08T05:00:00Z</date>
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    <latestAction>
      <actionDate>2007-03-08</actionDate>
      <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2909)</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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