,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cehc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bh1 #bjag,mr4  
,ellison introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ an above-!-l9e   
d$uction = attorney fees & co/s 9       
connection ) civil claim aw>ds4  #a4    
,above-!-l9e d$uction = attorney fees & 
co/s 9 connection ) civil claim aw>ds   
7a7 ,9 g5]al ,p>agraph 7#bj7 ( section  
#fb7;a7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by ins]t+ any civil      
action1 includ+ aft] 9 connection )4    
7b7 ,effective date ,! am5dm5t made by  
?is section %all apply to attorney fees 
& c\rt co/s paid dur+ taxable ye>s end+ 
aft] ! date ( ! enactm5t ( ?is ,act )   
respect to any judgm5t or settlem5t     
occurr+ dur+ su* taxable ye>s4