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S 437 111th Congress Senate Taxation Civil actions and liability Income tax deductions Lawyers and legal services

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

Introduced: February 13, 2009 See on congress.gov
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2009
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2325-2326)
Feb 13, 2009
Sponsor introductory remarks on measure. (CR S2325)
Feb 13, 2009
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow attorneys a tax deduction in the current taxable year for reimbursable expenses and court costs which they pay or incur in connection with contingency fee cases.

What's happening now February 13, 2009

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2325-2326)

 Related & companion bills 1
  • HR 2519 Related bill To amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in cont…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Crapo, Mike
Idaho · Feb 13, 2009
 R
Graham, Lindsey
South Carolina · Feb 13, 2009
 D
Wyden, Ron
Oregon · Feb 13, 2009
Cite this page click to expand
APA
U.S. Congress. (2026). S. 437: A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.. 111th Congress. Open America. https://openamerica.io/bill/111-S-437/
MLA
"S. 437: A bill to amend the Internal Revenue Code of 1986 to allow the deduction of attorney-advanced expenses and court costs in contingency fee cases.." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-S-437/.
Bluebook (legal)
S. 437, 111th Cong. (2026), https://openamerica.io/bill/111-S-437/.
Markdown link
[S. 437: A bill 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/111-S-437/)
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