EMPOWER Act-Part 2

2019-02-27

Introduced in Senate

Ending the Monopoly of Power Over Workplace harassment through Education and Reporting Act--Part 2 or the EMPOWER Act--Part 2

This bill modifies 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.

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