,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bfbg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,octob] #ag1 #bjai,ms4 
,cortez ,ma/o 7= h]self1 ,mr4 ,van      
,holl51 & ,mr4 ,m]kley7 introduc$ !     
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to all[ an above-!-l9e d$uction = 
attorney fees & co/s 9 connection )     
civil claim aw>ds4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,end ,d\ble       
,taxation ( ,successful ,civil ,claims  
,act4  #b4 ,above-!-l9e d$uction =      
attorney fees & co/s 9 connection )     
civil claim aw>ds  7a7 ,9 g5]al ,! fir/ 
s5t5ce ( p>agraph 7#bj7 ( section       
#fb7;a7 ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by /rik+ 9 connection )  
any action & all t foll[s & ins]t+ 9    
connection ) any civil action44  7b7    
,effective date ,! am5dm5t made by ?is  
section %all apply to attorney fees &   
c\rt co/s paid dur+ taxable ye>s end+   
aft] ! date ( ! enactm5t ( ?is ,act )   

respect to any judgm5t or settlem5t     
occurr+ dur+ su* taxable ye>s4