Bill Sponsor
BILLSPONSOR
Bill Sponsor
Politicians
Bills
House Bill 4514
115th Congress(2017-2018)
Stop Tax Subsidies for Sexual Abusers and Harassers Act of 2017
Introduced
Introduced
Introduced in House on Dec 1, 2017
Overview
Text
Introduced in House 
Dec 1, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in House(Dec 1, 2017)
Dec 1, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Jump To
H. R. 4514 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 4514


To prohibit deductions for settlements subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

December 1, 2017

Mrs. Comstock introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To prohibit deductions for settlements subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short Title.

This Act may be cited as the “Stop Tax Subsidies for Sexual Abusers and Harassers Act of 2017”.

SEC. 2. Denial of deduction for settlements subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse.

(a) Denial of deduction.—Section 162 is amended by redesignating subsection (q) as subsection (r) and by inserting after subsection (p) the following new subsection:

“(q) Payments related to sexual harassment and sexual abuse.—No deduction shall be allowed under this chapter for any settlement or payment related to sexual harassment or sexual abuse if such settlement or payment is subject to a nondisclosure agreement or attorney’s fees related to such a settlement or payment.”.

(b) Effective date.—The amendments made by this section shall apply with respect to amounts paid or incurred after the date of the enactment of this Act.