,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #deaf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #a1 #bjag,ms4
 ,del,bene introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to modify !       
treatm5t ( c]ta9 paym5ts made ) respect 
to sexual misconduct4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,/op ,tax     
,breaks = ,sexual ,misconduct ,act4  #b4
 ,treatm5t ( c]ta9 paym5ts made )       
respect to sexual misconduct  7a7 ,d5ial
 ( d$uction = c]ta9 paym5ts made )      
respect to sexual misconduct ,section   
#afb7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#d7 ,c]ta9 paym5ts made
 ) respect to sexual misconduct ,no     
d$uction %all be all[$ "u subsection 7a7
 = any am\nt paid or incurr$ =-- 7,a7   
liability insurance provid+ cov]age )   
respect to sexual misconduct by an      
employee1 or  7,b7 damages1 settlem5t   
co/s1 or attorney's fees ) respect to   

sexual misconduct by an employee4  4    
7b7 ,exclusion f gross income ( c]ta9   
am\nts receiv$ ) respect to sexual      
misconduct ,section #ajd7;a7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#e71 by 
/rik+ ! p]iod at ! end ( p>agraph 7#f7 &
 ins]t+ 2 &1 & by ins]t+ aft] p>agraph  
7#f7 ! foll[+ new p>agraph3  7#g7 am\nt 
receiv$ z damages or settlem5t paym5ts  
on acc\nt ( injuries due to sexual      
misconduct4  4  7c7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4