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    <number>794</number>
    <updateDate>2019-02-20T23:04:41Z</updateDate>
    <updateDateIncludingText>2019-02-23T20:35:06Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2011-04-12</introducedDate>
    <congress>112</congress>
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        <systemCode>ssfi00</systemCode>
        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2011-04-12T19:51:52Z</date>
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    <relatedBills>
      <item>
        <title>Stop Deducting Damages Act of 2012</title>
        <congress>112</congress>
        <number>6700</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2012-12-20</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2011-04-12</actionDate>
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            <name>Finance Committee</name>
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        <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2395)</text>
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      <item>
        <actionDate>2011-04-12</actionDate>
        <text>Sponsor introductory remarks on measure. (CR S2395)</text>
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        <actionCode>B00100</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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        <actionDate>2011-04-12</actionDate>
        <text>Introduced in Senate</text>
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    <sponsors>
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        <bioguideId>L000174</bioguideId>
        <fullName>Sen. Leahy, Patrick J. [D-VT]</fullName>
        <firstName>Patrick</firstName>
        <lastName>Leahy</lastName>
        <party>D</party>
        <state>VT</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <cosponsors>
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        <bioguideId>W000802</bioguideId>
        <fullName>Sen. Whitehouse, Sheldon [D-RI]</fullName>
        <firstName>Sheldon</firstName>
        <lastName>Whitehouse</lastName>
        <party>D</party>
        <state>RI</state>
        <sponsorshipDate>2011-04-12</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
        <item>
          <name>Civil actions and liability</name>
        </item>
        <item>
          <name>Competition and antitrust</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Income tax exclusion</name>
        </item>
        <item>
          <name>Life, casualty, property insurance</name>
        </item>
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      <policyArea>
        <name>Taxation</name>
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    <summaries>
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        <versionCode>00</versionCode>
        <actionDate>2011-04-12</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2011-05-17T22:04:10Z</updateDate>
        <text><![CDATA[ <p>Protecting American Taxpayers from Misconduct Act - Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action; and (2) include any amount paid as punitive damages in gross income for income tax purposes. </p>]]></text>
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    </summaries>
    <title>Protecting American Taxpayers from Misconduct Act</title>
    <titles>
      <item>
        <titleType>Short Titles as Introduced</titleType>
        <title>Protecting American Taxpayers from Misconduct Act</title>
      </item>
      <item>
        <titleType>Display Title</titleType>
        <title>Protecting American Taxpayers from Misconduct Act</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes.</title>
      </item>
    </titles>
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        <type>Introduced in Senate</type>
        <date>2011-04-12T04:00:00Z</date>
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    <latestAction>
      <actionDate>2011-04-12</actionDate>
      <text>Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2395)</text>
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    <dc:language>EN</dc:language>
    <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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