,i #aaeth ,,congress #ast ,session ,h4 ,r4 #deaf ,,in ,,the ,,house ,,of ,,representatives ,december #a1 #bjag,ms4 ,del,bene introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to modify the treatment of certain payments made with respect to sexual misconduct4 #a4 ,short title ,this ,act may be cited as the ,stop ,tax ,breaks for ,sexual ,misconduct ,act4 #b4 ,treatment of certain payments made with respect to sexual misconduct 7a7 ,denial of deduction for certain payments made with respect to sexual misconduct ,section #afb7;c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#d7 ,certain payments made with respect to sexual misconduct ,no deduction shall be allowed under subsection 7a7 for any amount paid or incurred for-- 7,a7 liability insurance providing coverage with respect to sexual misconduct by an employee1 or 7,b7 damages1 settlement costs1 or attorney's fees with respect to sexual misconduct by an employee4 4 7b7 ,exclusion from gross income of certain amounts received with respect to sexual misconduct ,section #ajd7;a7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of paragraph 7#e71 by striking the period at the end of paragraph 7#f7 and inserting 2 and1 and by inserting after paragraph 7#f7 the following new paragraph3 7#g7 amount received as damages or settlement payments on account of injuries due to sexual misconduct4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4