3.0.0 3550 2023-01-11T13:29:52Z 2023-01-11T13:29:52Z House HR 2015-09-17 114 [Congressional Record Volume 161, Number 134 (Thursday, September 17, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. LEWIS:H.R. 3550.Congress has the power to enact this legislation pursuantto the following:This bill is enacted pursuant to the power granted toCongress under Article I of the United States Constitutionand its subsequent amendments, and further clarified andinterpreted by the Supreme Court of the United States.[Page H6138]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-09-17T14:04:10Z Civil Justice Tax Fairness Act of 2015 114 2059 S 2015-09-17 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6815) Related bill CRS 2015-09-17 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-09-17 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-09-17 Introduced in House IntroReferral 1000 9 Library of Congress L000287 Rep. Lewis, John [D-GA-5] JOHN LEWIS D GA 5 N S000244 Rep. Sensenbrenner, F. James, Jr. [R-WI-5] F. SENSENBRENNER R WI JAMES 5 2015-09-17 True C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 2016-05-26 False Taxation Civil actions and liability Employment discrimination and employee rights Income tax exclusion Tax administration and collection, taxpayers Wages and earnings Taxation 00 2015-09-17 Introduced in House 2015-09-28T14:45:15Z Civil Justice Tax Fairness Act of 2015

This bill amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received on account of a judgment or settlement resulting from a claim of unlawful discrimination, (2) income averaging for backpay and frontpay amounts received from such claims, and (3) an exemption from the alternative minimum tax (AMT) for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.

]]> Civil Justice Tax Fairness Act of 2015 Display Title Civil Justice Tax Fairness Act of 2015 Official Title as Introduced To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received on account of claims based on certain unlawful discrimination and to allow income averaging for backpay and frontpay awards received on account of such claims, and for other purposes. Introduced in House IH Short Titles as Introduced Civil Justice Tax Fairness Act of 2015 Introduced in House 2015-09-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr3550ih/xml/BILLS-114hr3550ih.xml 2015-09-17 Referred to the House Committee on Ways and Means. text/xml EN 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. Congressional Research Service, Library of Congress 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.