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S 574 116th Congress Senate Taxation Assault and harassment offenses Civil actions and liability Employment discrimination and employee rights Income tax deductions Income tax exclusion Legal fees and court costs Sex offenses Sex, gender, sexual orientation discrimination Tax administration and collection, taxpayers Wages and earnings

EMPOWER Act—Part 2

Introduced: February 27, 2019 See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 27, 2019
Read twice and referred to the Committee on Finance.
Feb 27, 2019
Introduced in Senate
 Plain-English summary Congressional Research Service

Ending the Monopoly of Power Over Workplace harassment through Education and Reporting Act--Part 2 or the EMPOWER Act--Part 2

This bill modifies the tax treatment of expenses and payments related to workplace harassment and employment discrimination.

The bill prohibits a tax deduction for amounts paid or incurred by the taxpayer

  • pursuant to any judgment or award in litigation related to workplace harassment, including sexual harassment;
  • for expenses and attorney's fees in connection with the litigation resulting in the judgment or award (other than expenses or fees paid by the workplace harassment plaintiff or claimant); or
  • for insurance covering the defense or liability of the underlying claims in the litigation.

The bill also (1) excludes from gross income amounts received in connection with a judgment, award, or settlement related to workplace harassment, including sexual harassment or other unlawful discrimination; and (2) limits the taxation of and the application of the alternative minimum tax to compensation received under a settlement or judgment for employment discrimination.

What's happening now February 27, 2019

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1