,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #dgdh  ,,in ,,the ,,house ,,of  
,,representatives  ,january #i1         
#bjah,mrs4 ,carolyn ,b4 ,maloney of ,new
 ,york 7for herself1 ,mr4 ,espaillat1   
,mrs4 ,demings1 ,ms4 ,norton1 ,mr4      
,suozzi1 and ,mr4 ,khanna7 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 deny a       
deduction for severance payments made in
 connection with sexual misconduct4  #a4
 ,denial of deduction for severance     
payments made in connection with sexual 
misconduct  7a7 ,in general ,section    
#afb of the ,internal ,revenue ,code of 
#aihf is amended by redesignating       
subsection 7q7 as subsection 7r7 and by 
inserting after subsection 7p7 the      
following new subsection3  7q7 ,denial  
of deduction for severance payments made
 in connection with sexual misconduct   
,no deduction shall be allowed under    
this chapter for any amount paid or     

incurred to any employee in connection  
with the termination of employment of   
such employee if a factor in such       
termination was sexual assault1 sexual  
harassment1 or any other sexual         
misconduct by such employee4  4  7b7    
,effective date ,the amendments made by 
this section shall apply to amounts paid
 or incurred in taxable years ending    
after the date of the enactment of this 
,act4