A bill to amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes; to the Committee on Finance.

S. 794 — A bill to amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes; to the Committee on Finance.

By Mr. LEAHY (for himself and Mr. Whitehouse), S2387 [12AP]

Text, S2395 [12AP]