Civil Justice Tax Fairness Act of 2013

Summary

Civil Justice Tax Fairness Act of 2013 - Amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received (whether by judgment or settlement, as lump sums or periodic payments) on account of a claim of unlawful discrimination; (2) income averaging for backpay and frontpay amounts received from such claims; and (3) an exemption from the alternative minimum tax (AMT) for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.

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Timeline

1. 26 June 2013

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 26 June 2013

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 26 June 2013 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 26 June 2013

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 26 June 2013

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 26 June 2013

  Open at official source

Sponsors

• Rep. Cardin, Benjamin L. [D-MD-3] · D · Sponsor
• Susan Collins · R · Sponsor
• Jeff Merkley · D · Cosponsor
• Rep. Harkin, Tom [D-IA-5] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Civil Justice Tax Fairness Act of 2013