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    <number>4397</number>
    <updateDate>2024-07-24T15:21:11Z</updateDate>
    <updateDateIncludingText>2024-07-24T15:21:11Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <originChamberCode>H</originChamberCode>
    <type>HR</type>
    <introducedDate>2023-06-30</introducedDate>
    <congress>118</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 169, Number 114 (Friday, June 30, 2023)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]By Mr. BOYLE of Pennsylvania:H.R. 4397.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8 of the U.S. Constitution under theGeneral Welfare Clause.The single subject of this legislation is:This legislation prevents entities from claiming taxdeductions for any settlement or payment related todefamation in which the taxpayer has admitted guilt orculpability with respect to that payment.[Page H3160]</pre>]]></constitutionalAuthorityStatementText>
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            <date>2023-06-30T18:07:30Z</date>
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        <text>Referred to the House Committee on Ways and Means.</text>
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    <sponsors>
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        <bioguideId>B001296</bioguideId>
        <fullName>Rep. Boyle, Brendan F. [D-PA-2]</fullName>
        <firstName>Brendan</firstName>
        <lastName>Boyle</lastName>
        <party>D</party>
        <state>PA</state>
        <middleName>F.</middleName>
        <district>2</district>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects/>
      <policyArea>
        <name>Taxation</name>
        <updateDate>2023-08-08T14:15:22Z</updateDate>
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    <summaries>
      <summary>
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        <actionDate>2023-06-30</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2023-10-17T19:39:06Z</updateDate>
        <text><![CDATA[ <p> <strong>No Taxpayer Bailout for Defamation Act </strong></p> <p>This bill denies a tax deduction for any settlement or payment related to defamation (intentional damage to an individual's good reputation) if the taxpayer has admitted to guilt or culpability or for attorney's fees related to such settlement or payment.</p>]]></text>
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    <title>No Taxpayer Bailout for Defamation Act</title>
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        <titleType>Display Title</titleType>
        <titleTypeCode>45</titleTypeCode>
        <title>No Taxpayer Bailout for Defamation Act</title>
        <updateDate>2024-07-24T15:21:11Z</updateDate>
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        <titleType>Short Title(s) as Introduced</titleType>
        <titleTypeCode>101</titleTypeCode>
        <title>No Taxpayer Bailout for Defamation Act</title>
        <updateDate>2024-05-24T13:38:01Z</updateDate>
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        <titleType>Official Title as Introduced</titleType>
        <titleTypeCode>6</titleTypeCode>
        <title>To amend the Internal Revenue Code of 1986 to deny tax deductions for certain settlements paid in connection with defamation.</title>
        <updateDate>2024-03-18T21:05:03Z</updateDate>
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        <date>2023-06-30T04:00:00Z</date>
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    <latestAction>
      <actionDate>2023-06-30</actionDate>
      <text>Referred to the House Committee on Ways and Means.</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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