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HR 3314 110th Congress House Taxation Civil actions and liability Income tax Law Lawyers Legal fees Tax deductions

To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.

Introduced: August 2, 2007 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 2, 2007
Referred to the House Committee on Ways and Means.
Aug 2, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow attorneys a tax deduction for expenses and court costs which they pay or incur in contingent fee cases.

What's happening now August 2, 2007

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 814 Related bill A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Thompson, Mike
California · May 13, 2008
 D
Neal, Richard E.
Massachusetts · Mar 13, 2008
 D
Van Hollen, Chris
Maryland · Oct 17, 2007
 D
Doggett, Lloyd
Texas · Oct 3, 2007
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3314: To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3314/
MLA
"H.R. 3314: To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3314/.
Bluebook (legal)
H.R. 3314, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3314/.
Markdown link
[H.R. 3314: To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.](https://openamerica.io/bill/110-HR-3314/)
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