,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #dgdh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #i1 #bjah,mrs4
 ,c>olyn ,b4 ,maloney ( ,new ,york 7=   
h]self1 ,mr4 ,espaillat1 ,mrs4 ,dem+s1  
,ms4 ,norton1 ,mr4 ,suozzi1 & ,mr4      
,khanna7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to d5y a d$uction =      
sev]ance paym5ts made 9 connection )    
sexual misconduct4  #a4 ,d5ial (        
d$uction = sev]ance paym5ts made 9      
connection ) sexual misconduct  7a7 ,9  
g5]al ,section #afb ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by r$esignat+   
subsection 7q7 z subsection 7r7 & by    
ins]t+ aft] subsection 7p7 ! foll[+ new 
subsection3  7q7 ,d5ial ( d$uction =    
sev]ance paym5ts made 9 connection )    
sexual misconduct ,no d$uction %all be  
all[$ "u ?is *apt] = any am\nt paid or  
incurr$ to any employee 9 connection ) !
 t]m9ation ( employm5t ( su* employee if
 a factor 9 su* t]m9ation 0 sexual      

assault1 sexual h>assm5t1 or any o!r    
sexual misconduct by su* employee4  4   
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to am\nts paid or
 incurr$ 9 taxable ye>s end+ aft] ! date
 ( ! enactm5t ( ?is ,act4