United States · Bill · S
S. 440 (111th)
A bill 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.
Introduced
13 February 2009
Last action
—
Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2330)
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to expand the tax deduction for attorney's fees and courts costs to allow an above-the-line deduction for such fees and costs paid in connection with any legal action involving a civil claim (currently, limited to actions involving unlawful discrimination, the False Claims Act, and Medicare payments).
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 13 February 2009
Introduced in Senate (PDF)
Introduced in Senate · EN · 13 February 2009
Introduced in Senate
summary · EN · 13 February 2009
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/111th-congress/senate-bill/440
- Open data entity: https://api.congress.gov/v3/bill/111/s/440