H.R. 3583 (Introduced in House) — To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards.

Section 1 Above-the-line deduction for attorney fees and costs in connection with civil claim awards

(a)

In general— Paragraph (20) of section 62(a) of the Internal Revenue Code of 1986 is amended by inserting “any civil action, including” after “in connection with”.

(b)

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 years.

To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards.

Section 1 Above-the-line deduction for attorney fees and costs in connection with civil claim awards

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