[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3583 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 3583

 To amend the Internal Revenue Code of 1986 to allow an above-the-line 
 deduction for attorney fees and costs in connection with civil claim 
                                awards.


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                    IN THE HOUSE OF REPRESENTATIVES

                             July 28, 2017

 Mr. Ellison introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to allow an above-the-line 
 deduction for attorney fees and costs in connection with civil claim 
                                awards.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. ABOVE-THE-LINE DEDUCTION FOR ATTORNEY FEES AND COSTS IN 
              CONNECTION WITH CIVIL CLAIM AWARDS.

    (a) In General.--Paragraph (20) of section 62(a) of the Internal 
Revenue Code of 1986 is amended by inserting ``any civil action, 
including'' after ``in connection with''.
    (b) Effective Date.--The amendment made by this section shall apply 
to attorney fees and court costs paid during taxable years ending after 
the date of the enactment of this Act with respect to any judgment or 
settlement occurring during such taxable years.
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