There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (10/30/2013)

Stop Deducting Damages Act of 2013 - Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for compensatory or punitive damages in connection with any judgment in, or settlement of, any action against a government; and (2) include in gross income any amount paid as insurance or otherwise due to liability for punitive damages.