S. 2820 — Introduced in Senate

II 115th CONGRESS 2d Session S. 2820 IN THE SENATE OF THE UNITED STATES May 10, 2018Mr. Menendez introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to repeal the Trump tax increase on victims of sexual harassment. 1. Short title This Act may be cited as the Repeal the Trump Tax Hike on Victims of Sexual Harassment Act of 2018. 2. Treatment of attorney's fees paid in connection with certain settlements for sexual harassment and sexual abuse (a) In general Section 162(q)(2) of the Internal Revenue Code of 1986 is amended by inserting in the case of the taxpayer for whom a deduction is disallowed by reason of paragraph (1), before attorney’s fees. (b) Effective date The amendment made by this section shall take effect as if included in section 13307 of Public Law 115–97.