,,ii  #aafth ,,congress  #b;d ,session  
,s4 #ciac  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #h1      
#bjbj,ms4 ,cortez ,masto 7for herself1  
,mr4 ,brown1 ,mr4 ,blumenthal1 ,mr4 ,van
 ,hollen1 and ,mr4 ,markey7 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 consumer claim awards4  #a4 ,short 
title ,this ,act may be cited as the    
,end ,double ,taxation of ,successful   
,consumer ,claims ,act4  #b4            
,above-the-line deduction for attorney  
fees and costs in connection with       
consumer 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   
inserting or a claim of a consumer      
protection violation 7as defined in     
subsection 7g77 after section           

#ahfb7;b77#c77;,a7 of the ,social       
,security ,act 7#db ,u4,s4,c4           
#aciey7b77#c77;,a774  7b7 ,consumer     
protection violation defined ,section   
#fb of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new subsection3  7g7      
,consumer protection violation defined  
,for purposes of subsection 7a77#bj71   
the term consumer protection violation  
means an act that is unlawful under any 
of the following3 7#a7 ,section #ihg of 
title #aj1 ,united ,states ,code4  7#b7 
,sections #f1 #h1 or #i of the ,real    
,estate ,settlement ,procedures ,act of 
#aigd 7#ab ,u4,s4,c4 #bfje1 #bfjg1 or   
#bfjh74  7#c7 ,the ,expedited ,funds    
,availability ,act 7#ab ,u4,s4,c4 #djja 
et seq474  7#d7 ,the ,homeowners        
,protection ,act of #aiih 7#ab ,u4,s4,c4
 #dija et seq474  7#e7 ,the ,truth in   
,lending ,act 7#ae ,u4,s4,c4 #afja et   
seq474  7#f7 ,the ,credit ,repair       
,organizations ,act 7#ae ,u4,s4,c4 #afgi
 et seq474  7#g7 ,the ,fair ,credit     

,reporting ,act 7#ae ,u4,s4,c4 #afha et 
seq474  7#h7 ,the ,equal ,credit        
,opportunity ,act 7#ae ,u4,s4,c4 #afia  
et seq474  7#i7 ,the ,fair ,debt        
,collection ,practices ,act 7#ae        
,u4,s4,c4 #afib et seq474  7#aj7 ,the   
,electronic ,fund ,transfer ,act 7#ae   
,u4,s4,c4 #afic et seq474  7#aa7 ,the   
,interstate ,land ,sales ,full          
,disclosure ,act 7#ae ,u4,s4,c4 #agja et
 seq474  7#ab7 ,the ,consumer ,product  
,safety ,act 7#ae ,u4,s4,c4 #bjea et    
seq474  7#ac7 ,the ,magnuson-,moss      
,warranty-,federal ,trade ,commission   
,improvement ,act 7#ae ,u4,s4,c4 #bcja  
et seq474  7#ad7 ,the ,servicemembers   
,civil ,relief ,act 7#ej ,u4,s4,c4 #cija
 et seq474  7#ae7 ,any provision of     
,federal law prohibiting unfair or      
deceptive trade or credit practices4    
7#af7 ,any provision of ,federal1       
,state1 or local law1 or common law     
claims permitted under ,federal1 ,state1
 or local law-- 7,a7 providing for the  
enforcement of consumer protection1 or  

7,b7 regulating any aspect of consumer  
transactions1 including claims for      
unfair1 deceptive1 or abusive trade or  
credit practices1 or for other actions  
that cause harm to an individual by a   
seller or provider of property1         
services1 securities or other           
investments1 money1 or credit for       
personal1 family1 or household use4  4  
7c7 ,effective date ,the amendments 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