HR 4495 115th Congress House

STOP Act

Official title: To amend the Internal Revenue Code of 1986 to deny as a trade or business expense deduction amounts paid or incurred in connection with the settlement of a sexual harassment or sexual assault claim.

Introduced: November 30, 2017 See on congress.gov

Taxation Assault and harassment offensesBusiness expensesCivil actions and liabilityDomestic violence and child abuse

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Income tax deductionsSex offenses

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Nov 30, 2017

Referred to the House Committee on Ways and Means.

Nov 30, 2017

Introduced in House

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Latest action November 30, 2017

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Settlement Tax Deductions are Over for Predators Act or the STOP Act

This bill amends the Internal Revenue Code to deny a trade or business expense deduction for any amount paid or incurred on account of a judgment or settlement originating from, or to require the non-disclosure of or otherwise prevent, a claim or accusation of sexual abuse or sexual harassment (including unwelcome sexual advances, requests for sexual favors, or other verbal or physical harassment of a sexual nature).

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