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HR 4748 115th Congress House

To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct.

Introduced: January 9, 2018 See on congress.gov
Taxation Assault and harassment offensesEmployee benefits and pensionsEmployment and training programsIncome tax deductionsSex offenses
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jan 9, 2018
Referred to the House Committee on Ways and Means.
Jan 9, 2018
Introduced in House
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 Latest action January 9, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code, with respect to the deduction for trade and business expenses, to deny a deduction for payments made to any employee in connection with the termination of employment if a factor in the termination was sexual assault, sexual harassment, or any other sexual misconduct by the employee.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
Espaillat, Adriano
New York · Jan 9, 2018
 D
Khanna, Ro
California · Jan 9, 2018
 D
Norton, Eleanor Holmes
District of Columbia · Jan 9, 2018
 D
Suozzi, Thomas R.
New York · Jan 9, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4748: To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct.. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4748/
MLA
"H.R. 4748: To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4748/.
Bluebook (legal)
H.R. 4748, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4748/.
Markdown link
[H.R. 4748: To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct.](https://openamerica.io/bill/115-HR-4748/)
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