[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2820 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 2820

  To amend the Internal Revenue Code of 1986 to repeal the Trump tax 
               increase on victims of sexual harassment.


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                   IN THE SENATE OF THE UNITED STATES

                              May 10, 2018

 Mr. Menendez introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to repeal the Trump tax 
               increase on victims of sexual harassment.

    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 ``Repeal the Trump Tax Hike on Victims 
of Sexual Harassment Act of 2018''.

SEC. 2. TREATMENT OF ATTORNEY'S FEES PAID IN CONNECTION WITH CERTAIN 
              SETTLEMENTS FOR SEXUAL HARASSMENT AND SEXUAL ABUSE.

    (a) In General.--Section 162(q)(2) of the Internal Revenue Code of 
1986 is amended by inserting ``in the case of the taxpayer for whom a 
deduction is disallowed by reason of paragraph (1),'' before 
``attorney's fees''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in section 13307 of Public Law 115-97.
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