[Congressional Record Volume 168, Number 133 (Saturday, August 6, 2022)]
[Senate]
[Page S4247]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 5232. Mr. SCOTT of South Carolina submitted an amendment intended 
to be proposed by him to the bill H.R. 5376, to provide for 
reconciliation pursuant to title II of S. Con. Res. 14; which was 
ordered to lie on the table; as follows:

       At the end of title I, add the following:

                   Subtitle __--Additional Provisions

     SEC. ____1. EXCLUSION FOR INCOME RECEIVED UNDER SEXUAL ABUSE 
                   AWARDS.

       (a) In General.--Section 104(a)(2) of the Internal Revenue 
     Code of 1986 is amended by inserting ``or on account of 
     sexual abuse'' after ``physical sickness''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to amounts received in taxable years beginning 
     after December 31, 2022.

     SEC. ____2. EXCLUSION FROM FEDERAL INCOME TAXATION 
                   RESTITUTION AND CIVIL DAMAGES AWARDED UNDER 
                   SECTIONS 1593 AND 1595 OF TITLE 18, UNITED 
                   STATES CODE.

       (a) In General.--Part III of subchapter B of chapter 1 of 
     the Internal Revenue Code of 1986, as amended by section 
     9501(b)(4) of the American Rescue Plan Act of 2021 (Public 
     Law 117-2), is amended by inserting before section 140 the 
     following new section:

     ``SEC. 139J. CERTAIN AMOUNT RECEIVED AS RESTITUTION OR CIVIL 
                   DAMAGES AS RECOMPENSE FOR TRAFFICKING IN 
                   PERSONS.

       ``Gross income shall not include any civil damages, 
     restitution, or other monetary award (including compensatory 
     or statutory damages and restitution imposed in a criminal 
     matter) awarded--
       ``(1) pursuant to an order of restitution under section 
     1593 of title 18, United States Code, or
       ``(2) in an action under section 1595 of title 18, United 
     States Code.''.
       (b) Conforming Amendment.--The table of sections for part 
     III of subchapter B of chapter 1 of the Internal Revenue Code 
     of 1986 is amended by inserting before the item relating to 
     section 140 the following new item:

``Sec. 139J. Certain amount received as restitution or civil damages as 
              recompense for trafficking in persons.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2022.

     SEC. ____3. MODIFICATIONS TO EDUCATOR EXPENSE DEDUCTION.

       (a) In General.--Section 62 of the Internal Revenue Code of 
     1986 is amended--
       (1) in subsection (a)(2)(D)--
       (A) in the heading, by adding ``and other instructional 
     school personnel'' at the end, and
       (B) in clause (ii)--
       (i) by striking ``(other than nonathletic supplies for 
     courses of instruction in health or physical education)'', 
     and
       (ii) by striking ``in the classroom'' and inserting ``as 
     part of instructional activity'', and
       (2) in subsection (d)(1)(A), by inserting ``interscholastic 
     sports administrator or coach,'' after ``counselor,''.
       (b) Educator Expense Deduction to Include Early Childhood 
     Educators.--Section 62 of the Internal Revenue Code of 1986 
     is amended--
       (1) in subsection (a)(2)(D), by striking ``elementary and 
     secondary'' in the heading and inserting ``early childhood, 
     elementary, and secondary'';
       (2) in subsection (d)(1)(A), by striking ``kindergarten 
     through grade 12 teacher'' and inserting, ``early childhood 
     or kindergarten through grade 12 teacher, educator''; and
       (3) in subsection (d)(1)(B), by striking ``elementary 
     education or secondary education'' and inserting ``early 
     childhood education (through pre-kindergarten) or elementary 
     or secondary education''.
       (c) Increase in Deduction Amount.--
       (1) In general.--Section 62(a)(2)(D) of the Internal 
     Revenue Code of 1986 is amended by striking ``$250'' and 
     inserting ``$500''.
       (2) Conforming amendments.--Section 62(d)(3) of the 
     Internal Revenue Code of 1986 is amended--
       (A) by striking ``2015'' and inserting ``2023'',
       (B) by striking ``$250'' and inserting ``$500'', and
       (C) by striking ``calendar year 2014'' and inserting 
     ``calendar year 2022''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to expenses incurred in taxable years beginning 
     after December 31, 2022.

     SEC. ____4. EXTENSION OF LIMITATION ON DEDUCTION FOR STATE 
                   AND LOCAL TAXES.

       (a) In General.--Section 164(b)(6) of the Internal Revenue 
     Code of 1986 is amended--
       (1) by striking ``January 1, 2026'' and inserting ``January 
     1, 2032'', and
       (2) by striking ``2025'' in the heading thereof and 
     inserting ``2031''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2022.
                                 ______