[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4514 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 4514

    To prohibit deductions for settlements subject to nondisclosure 
 agreements paid in connection with sexual harassment or sexual abuse, 
                        and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 1, 2017

Mrs. Comstock introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
    To prohibit deductions for settlements subject to nondisclosure 
 agreements paid in connection with sexual harassment or sexual abuse, 
                        and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stop Tax Subsidies for Sexual 
Abusers and Harassers Act of 2017''.

SEC. 2. DENIAL OF DEDUCTION FOR SETTLEMENTS SUBJECT TO NONDISCLOSURE 
              AGREEMENTS PAID IN CONNECTION WITH SEXUAL HARASSMENT OR 
              SEXUAL ABUSE.

    (a) Denial of Deduction.--Section 162 is amended by redesignating 
subsection (q) as subsection (r) and by inserting after subsection (p) 
the following new subsection:
    ``(q) Payments Related to Sexual Harassment and Sexual Abuse.--No 
deduction shall be allowed under this chapter for any settlement or 
payment related to sexual harassment or sexual abuse if such settlement 
or payment is subject to a nondisclosure agreement or attorney's fees 
related to such a settlement or payment.''.
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to amounts paid or incurred after the date of the 
enactment of this Act.
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