,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #ciac  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #h1 #bjbj,ms4    
,cortez ,ma/o 7= h]self1 ,mr4 ,br[n1    
,mr4 ,blum5?al1 ,mr4 ,van ,holl51 & ,mr4
 ,m>key7 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$uction = attorney fees &  
co/s 9 connection ) consum] claim aw>ds4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,end ,d\ble ,taxation ( ,successful 
,consum] ,claims ,act4  #b4 ,above-!-l9e
 d$uction = attorney fees & co/s 9      
connection ) consum] claim aw>ds  7a7 ,9
 g5]al ,! fir/ s5t5ce ( p>agraph 7#bj7 (
 section #fb7;a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by ins]t+ or a   
claim ( a consum] protection violation  
7z def9$ 9 subsection 7g77 aft] section 
#ahfb7;b77#c77;,a7 ( ! ,social ,security
 ,act 7#db ,u4,s4,c4                    
#aciey7b77#c77;,a774  7b7 ,consum]      
protection violation def9$ ,section #fb 

( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by add+ at ! end ! foll[+ new     
subsection3  7g7 ,consum] protection    
violation def9$ ,= purposes ( subsection
 7a77#bj71 ! t]m consum] protection     
violation means an act t is unlawful "u 
any ( ! foll[+3 7#a7 ,section #ihg (    
title #aj1 ,unit$ ,/ates ,code4  7#b7   
,sections #f1 #h1 or #i ( ! ,real ,e/ate
 ,settlem5t ,proc$ures ,act ( #aigd 7#ab
 ,u4,s4,c4 #bfje1 #bfjg1 or #bfjh74     
7#c7 ,! ,exp$it$ ,funds ,availability   
,act 7#ab ,u4,s4,c4 #djja et seq474     
7#d7 ,! ,home[n]s ,protection ,act (    
#aiih 7#ab ,u4,s4,c4 #dija et seq474    
7#e7 ,! ,tru? 9 ,l5d+ ,act 7#ae         
,u4,s4,c4 #afja et seq474  7#f7 ,!      
,cr$it ,repair ,organizations ,act 7#ae 
,u4,s4,c4 #afgi et seq474  7#g7 ,! ,fair
 ,cr$it ,report+ ,act 7#ae ,u4,s4,c4    
#afha et seq474  7#h7 ,! ,equal ,cr$it  
,opportunity ,act 7#ae ,u4,s4,c4 #afia  
et seq474  7#i7 ,! ,fair ,debt          
,collection ,practices ,act 7#ae        
,u4,s4,c4 #afib et seq474  7#aj7 ,!     

,electronic ,fund ,transf] ,act 7#ae    
,u4,s4,c4 #afic et seq474  7#aa7 ,!     
,int]/ate ,l& ,sales ,full ,disclosure  
,act 7#ae ,u4,s4,c4 #agja et seq474     
7#ab7 ,! ,consum] ,product ,safety ,act 
7#ae ,u4,s4,c4 #bjea et seq474  7#ac7 ,!
 ,magnuson-,moss ,w>ranty-,f$]al ,trade 
,commission ,improvem5t ,act 7#ae       
,u4,s4,c4 #bcja et seq474  7#ad7 ,!     
,s]vicememb]s ,civil ,relief ,act 7#ej  
,u4,s4,c4 #cija et seq474  7#ae7 ,any   
provision ( ,f$]al law prohibit+ unfair 
or deceptive trade or cr$it practices4  
7#af7 ,any provision ( ,f$]al1 ,/ate1 or
 local law1 or common law claims p]mitt$
 "u ,f$]al1 ,/ate1 or local law-- 7,a7  
provid+ = ! en=cem5t ( consum]          
protection1 or  7,b7 regulat+ any aspect
 ( consum] transactions1 includ+ claims 
= unfair1 deceptive1 or abusive trade or
 cr$it practices1 or = o!r actions t    
cause h>m to an individual by a sell] or
 provid] ( prop]ty1 s]vices1 securities 
or o!r inve/m5ts1 money1 or cr$it =     
p]sonal1 family1 or h\sehold use4  4    

7c7 ,effective date ,! am5dm5ts 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