Summary: H.R.4748 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for H.R.4748. Bill summaries are authored by CRS.

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Introduced in House (01/09/2018)

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.