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HR 3445 113th Congress House

Stop Deducting Damages Act of 2013

Official title: To amend the Internal Revenue Code of 1986 to disallow deductions for the payment of compensatory and punitive damages to a government, and for other purposes.

Introduced: December 4, 2013 Introduced by: Welch, Peter Democratic · Vermont See on congress.gov
Taxation Civil actions and liabilityIncome tax deductionsIncome tax exclusionLife, casualty, property insurance
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
Oct 30, 2013
Referred to the House Committee on Ways and Means.
Oct 30, 2013
Introduced in House
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 Latest action October 30, 2013

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Stop Deducting Damages Act of 2013 - Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for compensatory or punitive damages in connection with any judgment in, or settlement of, any action against a government; and (2) include in gross income any amount paid as insurance or otherwise due to liability for punitive damages.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 11
All 11 Democratic 7
D
Cohen, Steve
Tennessee · Mar 5, 2014
 D
Kaptur, Marcy
Ohio · Jan 17, 2014
 D
Schakowsky, Janice D.
Illinois · Dec 4, 2013
Shea-Porter, Carol
· Dec 4, 2013
 D
Huffman, Jared
California · Nov 21, 2013
 D
Johnson, Henry C. "Hank"
Georgia · Nov 21, 2013
Lipinski, Daniel
· Nov 21, 2013
 D
Pingree, Chellie
Maine · Nov 21, 2013
 D
Carson, André
Indiana · Nov 15, 2013
Ellison, Keith
· Nov 15, 2013
GUTIERREZ, LUIS
· Oct 30, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3445: Stop Deducting Damages Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-HR-3445/
MLA
"H.R. 3445: Stop Deducting Damages Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-3445/.
Bluebook (legal)
H.R. 3445, 113th Cong. (2026), https://openamerica.io/bill/113-HR-3445/.
Markdown link
[H.R. 3445: Stop Deducting Damages Act of 2013](https://openamerica.io/bill/113-HR-3445/)
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