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S 794 112th Congress Senate

Protecting American Taxpayers from Misconduct Act

Official title: A bill to amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes.

Introduced: April 12, 2011 See on congress.gov
Taxation Civil actions and liabilityCompetition and antitrustIncome tax deductionsIncome tax exclusionLife, casualty, property insurance
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Apr 12, 2011
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2395)
Apr 12, 2011
Sponsor introductory remarks on measure. (CR S2395)
Apr 12, 2011
Introduced in Senate
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 Latest action April 12, 2011

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2395)

 Plain-English summary Congressional Research Service

Protecting American Taxpayers from Misconduct Act - Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action; and (2) include any amount paid as punitive damages in gross income for income tax purposes.

 Related & companion bills 1
  • HR 6700 Related bill Stop Deducting Damages Act of 2012
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Whitehouse, Sheldon
Rhode Island · Apr 12, 2011
Cite this page click to expand
APA
U.S. Congress. (2026). S. 794: Protecting American Taxpayers from Misconduct Act. 112th Congress. Open America. https://openamerica.io/bill/112-S-794/
MLA
"S. 794: Protecting American Taxpayers from Misconduct Act." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-S-794/.
Bluebook (legal)
S. 794, 112th Cong. (2026), https://openamerica.io/bill/112-S-794/.
Markdown link
[S. 794: Protecting American Taxpayers from Misconduct Act](https://openamerica.io/bill/112-S-794/)
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