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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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 27 February 2019

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 27 February 2019

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• Introduced in Senate

  summary · EN · 27 February 2019

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