[Congressional Record Volume 167, Number 41 (Thursday, March 4, 2021)]
[Senate]
[Page S1196]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 920. Ms. ERNST submitted an amendment intended to be proposed to 
amendment SA 891 proposed by Mr. Schumer to the bill H.R. 1319, to 
provide for reconciliation pursuant to title II of S. Con. Res. 5; 
which was ordered to lie on the table; as follows:

        At the appropriate place, insert the following:

     SEC. ___. TAXATION OF FEDERAL PAYMENTS TO PERPETRATORS OF 
                   SEXUAL ASSAULT.

       (a) In General.--Section 1 of the Internal Revenue Code of 
     1986 is amended by adding at the end the following new 
     subsection:
       ``(k) Income of Perpetrators of Sexual Assault.--
       ``(1) In general.--In the case of any taxpayer to whom this 
     subsection applies, the tax imposed by this section shall be 
     equal to the greater of--
       ``(A) the tax imposed by this section without regard to 
     this subsection, or
       ``(B) the sum of--
       ``(i) the tax which would be imposed by this section if the 
     taxable income of such taxpayer for the taxable year were 
     reduced by the applicable Federal payments to such taxpayer, 
     plus
       ``(ii) 100 percent of the applicable Federal payments to 
     such taxpayer.
       ``(2) Taxpayer to whom this subsection applies.--This 
     subsection shall apply to any taxpayer for any taxable year 
     if such taxpayer is Federal employee or Federal contractor 
     employee who is subject to a sustained complaint involving 
     sexual assault or a sexual assault conviction.
       ``(3) Applicable federal payment.--For purposes of this 
     section--
       ``(A) In general.--The term `applicable Federal payment' 
     means--
       ``(i) in the case of a taxpayer who is a Federal employee, 
     the amount of wages paid to such taxpayer by the Federal 
     government after the applicable date, and
       ``(ii) in the case of a taxpayer who is a Federal 
     contractor employee, the sum of--

       ``(I) the amount of applicable wages paid to such taxpayer 
     after the applicable date by any employer who has a contract 
     with the Federal government, plus
       ``(II) any other amount received by such taxpayer after the 
     applicable date from the Federal government in connection 
     with a contract with the Federal government.

       ``(B) Applicable date.--The term `applicable date' means--
       ``(i) in the case of a sexual assault conviction, the date 
     that is 30 days after the later of the date of the sexual 
     assault conviction the date that all applicable appeals of 
     the sexual assault conviction have been exhausted, and
       ``(ii) in the case of a sustained complaint involving 
     sexual assault, the date that is 30 days after such sustained 
     complaint involving sexual assault becomes final.
       ``(4) Other definitions.--For purposes of this subsection--
       ``(A) Federal employee.--The term `Federal employee' has 
     the meaning given the term `employee' in section 2105 of 
     title 5, United States Code, without regard to whether the 
     employee is exempted from the application of some or all of 
     such title 5.
       ``(B) Federal contractor employee.--The term `Federal 
     contractor employee' includes any individual receiving 
     monetary compensation pursuant to work paid for, in whole or 
     in part, by a contract with the Federal Government.
       ``(C) Sexual assault conviction.--The term `sexual assault 
     conviction' means a criminal conviction under Federal law or 
     the law of a State that includes as an element of the 
     underlying offense that the defendant engaged in a 
     nonconsensual sexual act upon another person.
       ``(D) Sustained complaint involving sexual assault.--The 
     term `sustained complaint involving sexual assault' means an 
     administrative or judicial determination that an employer 
     engaged in an unlawful employment practice under title VII of 
     the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.) which 
     included, as part of the course of conduct constituting the 
     unlawful employment practice, that an employee of the 
     employer engaged in a nonconsensual sexual act upon another 
     person.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2020.
                                 ______