3.0.0 2988 2023-01-11T13:42:12Z 2023-01-11T13:42:12Z Senate S 2018-06-05 115 ssfi00 Finance Committee Senate Standing Referred to 2018-06-05T19:32:47Z EMPOWER Act 115 6406 HR 2018-07-17 Referred to the Committee on Education and the Workforce, and in addition to the Committees on Ways and Means, Financial Services, House Administration, Oversight and Government Reform, and the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. Related bill CRS 2018-06-05 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2018-06-05 Introduced in Senate IntroReferral 10000 9 Library of Congress H001075 Sen. Harris, Kamala D. [D-CA] Kamala Harris D CA D. N M001153 Sen. Murkowski, Lisa [R-AK] Lisa Murkowski R AK 2018-06-05 True Taxation Assault and harassment offenses Civil actions and liability Employment discrimination and employee rights Income tax deductions Income tax exclusion Legal fees and court costs Sex offenses Sex, gender, sexual orientation discrimination Tax administration and collection, taxpayers Wages and earnings Taxation 00 2018-06-05 Introduced in Senate 2018-08-17T18:11:31Z Ending the Monopoly of Power Over Workplace Harassment through Education and Reporting Act - Part 2 or the EMPOWER Act - Part 2

This bill amends the Internal Revenue Code to modify the tax treatment of expenses and payments related to workplace harassment and employment discrimination.

The bill prohibits a tax deduction for amounts paid or incurred by the taxpayer:

  • pursuant to any judgment or award in litigation related to workplace harassment, including sexual harassment;
  • for expenses and attorney's fees in connection with the litigation resulting in the judgment or award (other than expenses or fees paid by the workplace harassment plaintiff or claimant); or
  • for insurance covering the defense or liability of the underlying claims in the litigation.

The bill also: (1) excludes from gross income amounts received in connection with a judgment, award, or settlement related to workplace harassment, including sexual harassment or other unlawful discrimination; and (2) limits the taxation of and the application of the alternative minimum tax to compensation received under a settlement or judgment for employment discrimination.

]]> EMPOWER Act - Part 2 Display Title EMPOWER Act - Part 2 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of amounts related to employment discrimination and harassment in the workplace, including sexual harassment, sexual assault, and harassment based on protected categories. Introduced in Senate IS Short Titles as Introduced EMPOWER Act - Part 2 Short Titles as Introduced Ending the Monopoly of Power Over Workplace Harassment through Education and Reporting Act - Part 2 Introduced in Senate 2018-06-05T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s2988is/xml/BILLS-115s2988is.xml 2018-06-05 Read twice and referred to the Committee on Finance. 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.