To amend the Internal Revenue Code of 1986 to deny as a trade or business expense deduction amounts paid or incurred in connection with the settlement of a sexual harassment or sexual assault claim.

Settlement Tax Deductions are Over for Predators Act or the STOP Act This bill amends the Internal Revenue Code to deny a trade or business expense deduction for any amount paid or incurred on account of a judgment or settlement originating from, or to require the non-disclosure of or otherwise prevent, a claim or accusation of sexual abuse or sexual harassment (including unwelcome sexual advances, requests for sexual favors, or other verbal or physical harassment of a sexual nature).