S.574 - EMPOWER Act-Part 2116th Congress (2019-2020) |
|Sponsor:||Sen. Harris, Kamala D. [D-CA] (Introduced 02/27/2019)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 02/27/2019 Read twice and referred to the Committee on Finance. (All Actions)|
This bill has the status Introduced
Here are the steps for Status of Legislation:
- Passed Senate
- Passed House
- To President
- Became Law
Summary: S.574 — 116th Congress (2019-2020)All Information (Except Text)
Introduced in Senate (02/27/2019)
Ending the Monopoly of Power Over Workplace harassment through Education and Reporting Act--Part 2 or the EMPOWER Act--Part 2
This bill modifies the tax treatment of expenses and payments related to workplace harassment and employment discrimination.
The bill prohibits a tax deduction for amounts paid or incurred by the taxpayer
- pursuant to any judgment or award in litigation related to workplace harassment, including sexual harassment;
- for expenses and attorney's fees in connection with the litigation resulting in the judgment or award (other than expenses or fees paid by the workplace harassment plaintiff or claimant); or
- for insurance covering the defense or liability of the underlying claims in the litigation.
The bill also (1) excludes from gross income amounts received in connection with a judgment, award, or settlement related to workplace harassment, including sexual harassment or other unlawful discrimination; and (2) limits the taxation of and the application of the alternative minimum tax to compensation received under a settlement or judgment for employment discrimination.