,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #gcha  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #d1 #bjbf,mr4
 ,?ompson ( ,cali=nia 7= himself1 ,mr4  
,doggett1 ,mr4 ,l>son ( ,connecticut1   
,mr4 ,davis ( ,ill9ois1 ,ms4 ,*u1 ,ms4  
,del,bene1 ,ms4 ,moore ( ,wiscons91 ,mr4
 ,boyle ( ,p5nsylvania1 ,mr4 ,panetta1  
,mr4 ,gomez1 ,mr4 ,hors=d1 ,ms4 ,sn*ez1 
,mr4 ,evans ( ,p5nsylvania1 & ,mr4      
,s*neid]7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to impose a tax on
 damages receiv$ by ! ,presid5t ( !     
,unit$ ,/ates on acc\nt ( any civil     
action fil$ aga9/ ! ,unit$ ,/ates1 & =  
o!r purposes4  #a4 ,%ort title  ,?is    
,act may be cit$ z ! ,prev5t            
,presid5tial ,pr(ite]+ ,act4  #b4       
,imposition ( tax on damages receiv$ by 
! ,presid5t ( ! ,unit$ ,/ates on acc\nt 
( civil action fil$ aga9/ ! ,unit$      
,/ates  7a7 ,9 g5]al ,subtitle ,d ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by add+ at ! end ! foll[+ new *apt]3    
#ej;,b ,c]ta9 civil damages ( !         
,presid5t ( ! ,unit$ ,/ates  ,sec4      
#ejjj;,e4 ,imposition ( tax on damages  
receiv$ on acc\nt ( civil action fil$   
aga9/ ! ,unit$ ,/ates4  #ejjj;,e4       
,imposition ( tax on damages receiv$ on 
acc\nt ( civil action fil$ aga9/ !      
,unit$ ,/ates  7a7 ,9 g5]al ,!re is     
h]eby impos$ on ea* cov]$ p]son = any   
taxable ye> a tax equal to #ajj p]c5t ( 
! qualifi$ civil action am\nt receiv$ by
 su* p]son dur+ su* taxable ye>4  7b7   
,cov]$ p]son ,= purposes ( ?is section--
 7#a7 ,9 g5]al ,! t]m cov]$ p]son       
means--  7,a7 any individual :o has s]v$
 z ,presid5t ( ! ,unit$ ,/ates1  7,b7   
any memb] ( ! family ( su* individual1 &
  7,c7 any p]son controll$ 7bas$ on     
pr9ciples simil> to ! pr9ciples :i*     
apply = purposes ( section #eb7;b77 by  
"o or m individuals describ$ 9          
subp>agraph 7,a7 or 7,b74  7#b7 ,memb] (
 ! family ,! t]m memb] ( ! family means1
 ) respect to any individual describ$ 9 

p>agraph 7#a77;,a7--  7,a7 ! sp\se ( su*
 individual1 &  7,b7 any individual :o  
be>s a relation%ip to su* individual :i*
 is describ$ 9 subp>agraphs 7,a7 ?r\gh  
7,g7 ( section #aeb7;d77#b74  7c7       
,qualifi$ civil action am\nt ,= purposes
 ( ?is section-- 7#a7 ,9 g5]al ,! t]m   
qualifi$ civil action am\nt means1 )    
respect to any cov]$ p]son dur+ any     
taxable ye>1 ! aggregate am\nt ( damages
 receiv$ by su* p]son dur+ su* taxable  
ye> 7:e!r by settlem5t1 v]dict1 judgm5t1
 or o!rwise7 on acc\nt ( any civil      
action--  7,a7 fil$ by su* p]son aga9/ !
 ,unit$ ,/ates 7or any ag5cy or         
in/rum5tality !re(71 &  7,b7 ) respect  
to :i* ! fil+ or settlem5t (1 or        
issuance ( a v]dict or judgm5t =1       
occurr$ dur+ ! applicable p]iod4  7#b7  
,applicable p]iod ,! t]m applicable     
p]iod means1 ) respect to any cov]$     
p]son1 ! p]iod ( "t-- 7,a7 beg9n+ ) !   
date on :i* ! individual describ$ 9     
subsection 7b77#a77;,a7 began s]v+ z    
,presid5t ( ! ,unit$ ,/ates1 &  7,b7    

end+ ) ! date on :i* su* individual     
ceas$ to s]ve z ,presid5t ( ! ,unit$    
,/ates4  7d7 ,special rules  7#a7       
,adm9i/rative provisions ,= purposes (  
subtitle ,f1 any tax impos$ by ?is      
section %all be treat$ z a tax impos$ by
 subtitle ,a4  7#b7 ,exclusion f gross  
income ,= purposes ( *apt] #a1 ! gross  
income ( any cov]$ p]son = any taxable  
ye> %all n include any qualifi$ civil   
action am\nt receiv$ by su* p]son dur+  
su* taxable ye>4  4  7b7 ,no d$uction f 
income tax ,section #bge7;a77#f7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ #ej;,b1 aft] #ej;,a14  7c7    
,cl]ical am5dm5t ,! table ( *apt]s =    
subtitle ,d ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] ! item   
relat+ to *apt] #ej;,a ! foll[+ new     
item3  ,*apt] #ej;,b--,c]ta9 civil      
damages ( ! ,presid5t ( ! ,unit$ ,/ates 
4  7d7 ,effective date ,! am5dm5ts made 
by ?is section %all apply ) respect to  
am\nts receiv$ aft] ! date ( ! enactm5t 
( ?is ,act4