| Bill | S 574 |
|---|---|
| Type of Legislation | Senate Bill |
| Congress | 116 |
| Source | View original on Congress.gov |
Description
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.
Bill Title
EMPOWER Act—Part 2
Linked Goals
Steps
- 2019-02-27: Read twice and referred to the Committee on Finance.
- 2019-02-27: Introduced in Senate
Projected Outcome
A more informed proposal or public response aligned with the Promote General Welfare goal.