[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 2627 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 2627

 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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 17, 2019

    Ms. Cortez Masto (for herself, Mr. Van Hollen, and Mr. Merkley) 
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 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. SHORT TITLE.

    This Act may be cited as the ``End Double Taxation of Successful 
Civil Claims Act''.

SEC. 2. ABOVE-THE-LINE DEDUCTION FOR ATTORNEY FEES AND COSTS IN 
              CONNECTION WITH CIVIL CLAIM AWARDS.

    (a) In General.--The first sentence of paragraph (20) of section 
62(a) of the Internal Revenue Code of 1986 is amended by striking ``in 
connection with any action'' and all that follows and inserting ``in 
connection with any civil action.''.
    (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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