[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6300 Introduced in House (IH)]
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117th CONGRESS
1st Session
H. R. 6300
To amend the Internal Revenue Code of 1986 to impose a tax of 100
percent on amounts received as statutory damages under certain lawsuits
filed under State law and to require the Secretary of the Treasury to
issue grants for amounts paid under such State laws and reasonable
attorney's fees.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 16, 2021
Mrs. Fletcher (for herself and Mr. Malinowski) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to impose a tax of 100
percent on amounts received as statutory damages under certain lawsuits
filed under State law and to require the Secretary of the Treasury to
issue grants for amounts paid under such State laws and reasonable
attorney's fees.
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 ``Stopping Abortion Bounties Act''.
SEC. 2. FINDINGS.
Congress finds the following:
(1) Abortion is an essential health care service and allows
individuals to have full autonomy over their bodies and their
pregnancies, their families, and their lives.
(2) In 1973, the United States Supreme Court issued its
landmark decision in Roe v. Wade guaranteeing the
constitutional right to abortion.
(3) In the nearly fifty years since the Roe v. Wade
decision, anti-abortion politicians have attempted to--and in
some cases succeeded in--passing laws to restrict access to
abortion.
(4) On May 19, 2021, the Governor of Texas signed Senate
Bill 8 (hereafter referred to as ``S.B. 8'') into law, which
bans abortion care after approximately six weeks of pregnancy--
before many people even know they are pregnant.
(5) The Supreme Court allowed this unconstitutional law to
go into effect on September 1, 2021, and remain in place in the
following months.
(6) As a result of this law, many Texans have been forced
to travel hundreds of miles and cross State lines to access
constitutionally protected health care or to carry pregnancies
to term against their will.
(7) Many people who obtain abortions in Texas are at least
six weeks into pregnancy, meaning that abortion in most
instances will be out of reach for patients for as long as the
law is in effect.
(8) S.B. 8 provides a private right of action allowing
``any person'' to sue abortion providers and ``any person'' who
helps a person obtain an abortion after approximately six weeks
of pregnancy or intends to do so.
(9) S.B. 8 incentivizes private individuals to sue by
providing that a prevailing plaintiff shall receive at least
$10,000 in damages, as well as costs and attorney's fees.
(10) This ban is an attempt to isolate individuals seeking
abortions in Texas from their communities and critical support
networks, discouraging them from helping for fear of being
sued.
(11) Lawmakers in many other states have introduced or have
voiced their intent to introduce similar bills.
(12) No one should profit from the restriction of abortion,
or a bounty intended to restrict access to fundamental
reproductive health care.
SEC. 3. TAX IMPOSED ON STATUTORY DAMAGES IN BOUNTY LAWSUITS.
(a) Tax Imposed.--The Internal Revenue Code of 1986 is amended by
inserting after section 3 the following new section:
``SEC. 4. TAX ON CERTAIN AMOUNTS RECEIVED AS STATUTORY DAMAGES.
``(a) In General.--There is hereby imposed a tax on amounts
received as statutory damages under a State bounty statute of 100
percent of such amounts on each taxpayer who receives such amounts in a
taxable year.
``(b) Bounty Statute.--For the purposes of this section, the term
`bounty statute' means a statute which authorizes a person to file a
civil action and collect damages based on a violation of that statute,
which violation involves exercising, or assisting another person in
exercising, the constitutional right to have an abortion.
``(c) Exclusion From Gross Income.--Gross income of a taxpayer
determined under any provision of this title shall be determined
without regard to any income described in subsection (a).
``(d) Reporting.--The Secretary shall require reporting of such
information and by such persons as the Secretary determines appropriate
to prevent the avoidance of the tax imposed by this section.''.
(b) Conforming Amendment.--The table of sections for part I of
subchapter A of chapter 1 of such Code is amended by inserting after
the item relating to section 3 the following new item:
``Sec. 4. Tax on certain amounts received as statutory damages.''.
(c) Effective Date.--The amendments made by this Act shall apply to
amounts received after the date of the enactment of this Act.
SEC. 4. GRANT TO DEFENDANTS IN CERTAIN CIVIL SUITS.
(a) In General.--The Secretary of the Treasury shall issue a grant
to any person that pays or incurs amounts under a court order resulting
from a suit filed under a bounty statute, as defined in section 4, in
an amount equal to the sum of--
(1) the amount paid or incurred by such person as statutory
damages under such bounty statute, and
(2) reasonable attorney's fees paid or incurred relating to
such suit.
(b) Grant Excluded From Income.--Gross income of a taxpayer
determined under any provision of the Internal Revenue Code of 1986
shall be determined without regard to this section.
(c) Appropriation.--There is hereby appropriated to the Secretary
of the Treasury the amount of the grants made under this section.
(d) Regulations.--The Secretary shall issue such regulations or
other guidance as may be necessary or appropriate to carry out the
purposes of this section.
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