,,ii  #aafth ,,congress  #ast ,session  
,s4 #bfbg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #ag1  
#bjai,ms4 ,cortez ,masto 7for herself1  
,mr4 ,van ,hollen1 and ,mr4 ,merkley7   
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to allow an above-the-line        
deduction for attorney fees and costs in
 connection with civil claim awards4    
#a4 ,short title ,this ,act may be cited
 as the ,end ,double ,taxation of       
,successful ,civil ,claims ,act4  #b4   
,above-the-line deduction for attorney  
fees and costs in connection with civil 
claim awards  7a7 ,in general ,the first
 sentence of paragraph 7#bj7 of section 
#fb7;a7 of the ,internal ,revenue ,code 
of #aihf is amended by striking in      
connection with any action and all that 
follows and inserting in connection with
 any civil action44  7b7 ,effective date
 ,the amendment made by this section    

shall apply to attorney fees and court  
costs paid during taxable years ending  
after the date of the enactment of this 
,act with respect to any judgment or    
settlement occurring during such taxable
 years4