This bill amends the Internal Revenue Code, with respect to the deduction for trade and business expenses, to deny a deduction for payments made to any employee in connection with the termination of employment if a factor in the termination was sexual assault, sexual harassment, or any other sexual misconduct by the employee.
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Timeline
Introduced in House
Referred to the House Committee on Ways and Means.
Introduced in House
Referred to the House Committee on Ways and Means.
Taxation
Assault and harassment offensesEmployee benefits and pensionsEmployment and training programsIncome tax deductionsSex offenses
To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct.
USA115th CongressHR-4748| House
| Updated: 1/9/2018
This bill amends the Internal Revenue Code, with respect to the deduction for trade and business expenses, to deny a deduction for payments made to any employee in connection with the termination of employment if a factor in the termination was sexual assault, sexual harassment, or any other sexual misconduct by the employee.