S. 574 · 116th Congress
EMPOWER Act—Part 2
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Never voted on. It didn't reach a floor vote before the 116th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
HarrisSponsor1 cosponsor · 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Ending the Monopoly of Power Over Workplace harassment through Education and Reporting Act--Part 2 or the EMPOWER Act--Part 2
What it does: CRS summary · Introduced in Senate · Feb 27, 2019
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: EMPOWER Act—Part 2
Also known as: Ending the Monopoly of Power Over Workplace harassment through Education and Reporting Act—Part 2
Latest action (Feb 27, 2019): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Feb 27, 2019
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.