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S. 574 116th Congress Senate

EMPOWER Act—Part 2

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of amounts related to employment discrimination and harassment in the workplace, … Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of amounts related to employment discrimination and harassment in the workplace, including sexual harassment, sexual assault, and harassment based on protected categories.

Introduced: February 27, 2019 See on congress.gov
Taxation Assault and harassment offensesCivil actions and liabilityEmployment discrimination and employee rightsIncome tax deductions
More subjectsShow fewer subjects
Income tax exclusionLegal fees and court costsSex offensesSex, gender, sexual orientation discriminationTax administration and collection, taxpayersWages and earnings
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Feb 27, 2019
Read twice and referred to the Committee on Finance.
Feb 27, 2019
Introduced in Senate
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 Latest action February 27, 2019

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Murkowski, Lisa
Alaska · Feb 27, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 574: EMPOWER Act—Part 2. 116th Congress. Open America. https://openamerica.io/bill/116-S-574/
MLA
"S. 574: EMPOWER Act—Part 2." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-574/.
Bluebook (legal)
S. 574, 116th Cong. (2026), https://openamerica.io/bill/116-S-574/.
Markdown link
[S. 574: EMPOWER Act—Part 2](https://openamerica.io/bill/116-S-574/)
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