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S 2059 114th Congress Senate

Civil Justice Tax Fairness Act of 2015

Official title: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received on account of claims based on certain unlawful discrimination a… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income amounts received on account of claims based on certain unlawful discrimination and to allow income averaging for backpay and frontpay awards received on account of such claims, and for other purposes.

Introduced: September 17, 2015 Introduced by: Collins, Susan M. Republican · Maine See on congress.gov
Taxation Civil actions and liabilityEmployment discrimination and employee rightsIncome tax exclusionTax administration and collection, taxpayersWages and earnings
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Sep 17, 2015
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6815)
Sep 17, 2015
Introduced in Senate
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 Latest action September 17, 2015

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6815)

 Plain-English summary Congressional Research Service

Civil Justice Tax Fairness Act of 2015

This bill amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received (whether by judgment or settlement, as lump sums or periodic payments) on account of a claim of unlawful discrimination; (2) income averaging for backpay or frontpay amounts received from such claims; and (3) an exemption from the alternative minimum tax (AMT) for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.

 Related & companion bills 1
  • HR 3550 Related bill Civil Justice Tax Fairness Act of 2015
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2059: Civil Justice Tax Fairness Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-2059/
MLA
"S. 2059: Civil Justice Tax Fairness Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-2059/.
Bluebook (legal)
S. 2059, 114th Cong. (2026), https://openamerica.io/bill/114-S-2059/.
Markdown link
[S. 2059: Civil Justice Tax Fairness Act of 2015](https://openamerica.io/bill/114-S-2059/)
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