EMPOWER Act—Part 2

Summary

Ending the Monopoly of Power Over Workplace harassment through Education and Reporting Act--Part 2 or the EMPOWER Act--Part 2 This bill modifies the tax treatment of expenses and payments related to workplace harassment and employment discrimination. The bill prohibits a tax deduction for amounts paid or incurred by the taxpayer pursuant to any judgment or award in litigation related to workplace harassment, including sexual harassment; for expenses and attorney's fees in connection with the litigation resulting in the judgment or award (other than expenses or fees paid by the workplace harassment plaintiff or claimant); or for insurance covering the defense or liability of the underlying claims in the litigation. The bill also (1) excludes from gross income amounts received in connection with a judgment, award, or settlement related to workplace harassment, including sexual harassment or other unlawful discrimination; and (2) limits the taxation of and the application of the alternative minimum tax to compensation received under a settlement or judgment for employment discrimination.

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Timeline

1. 27 February 2019

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 27 February 2019

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 27 February 2019 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 27 February 2019

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 27 February 2019

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 27 February 2019

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Harris, Kamala D. [D-CA] · D · Sponsor
• Sen. Murkowski, Lisa [R-AK] · R · Sponsor
• · ssfi00 · Standing

Related records

• related to ← EMPOWER Act
• related to ← EMPOWER Act - Part 2