Section 1 Short title
This Act may be cited as the “Repeal the Trump Tax Hike on Victims of Sexual Harassment Act of 2018”.
Repeal the Trump Tax Hike on Victims of Sexual Harassment Act of 2018
A BILL
To amend the Internal Revenue Code of 1986 to repeal the Trump tax increase on victims of sexual harassment.
Sec. 2 Treatment of attorney's fees paid in connection with certain settlements for sexual harassment and sexual abuse
In general— Section 162(q)(2) of the Internal Revenue Code of 1986 is amended by inserting “in the case of the taxpayer for whom a deduction is disallowed by reason of paragraph (1),” before “attorney’s fees”.
Effective date— The amendment made by this section shall take effect as if included in section 13307 of Public Law 115–97.