3.0.0 2059 2023-01-11T13:29:45Z 2023-01-11T13:29:45Z Senate S 2015-09-17 114 ssfi00 Finance Committee Senate Standing Referred to 2015-09-17T21:17:17Z Civil Justice Tax Fairness Act of 2015 114 3550 HR 2015-09-17 Referred to the House Committee on Ways and Means. Related bill CRS 2015-09-17 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6815) IntroReferral 2015-09-17 Introduced in Senate IntroReferral 10000 9 Library of Congress C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. N C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2015-09-17 True 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 Senate 2015-09-28T14:47:38Z 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 (whether by judgment or settlement, as lump sums or periodic payments) on account of a claim of unlawful discrimination; (2) income averaging for backpay or 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 A bill 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 Senate IS Short Titles as Introduced Civil Justice Tax Fairness Act of 2015 Introduced in Senate 2015-09-17T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114s2059is/xml/BILLS-114s2059is.xml 2015-09-17 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6815) 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.