,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ahbi  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #ah1 #bjai,mrs4  
,c>olyn ,b4 ,maloney ( ,new ,york       
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$uction =       
sev]ance paym5ts made 9 connection )    
sexual misconduct4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,no ,tax          
,d$uctions = ,sexual ,h>ass] ,buy\ts    
,act4  #b4 ,d5ial ( d$uction = sev]ance 
paym5ts made 9 connection ) sexual      
misconduct  7a7 ,9 g5]al ,section #afb (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by r$esignat+ subsection 7s7 z    
subsection 7t7 & by ins]t+ aft]         
subsection 7r7 ! foll[+ new subsection3 
7s7 ,d5ial ( d$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