,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #ahbi  ,,in ,,the ,,house ,,of  
,,representatives  ,march #ah1          
#bjai,mrs4 ,carolyn ,b4 ,maloney of ,new
 ,york 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 ,short title ,this ,act
 may be cited as the ,no ,tax           
,deductions for ,sexual ,harasser       
,buyouts ,act4  #b4 ,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 7s7 
as subsection 7t7 and by inserting after
 subsection 7r7 the following new       
subsection3  7s7 ,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