United States · Bill · S
S. 794 (112th)
Protecting American Taxpayers from Misconduct Act
Introduced
12 April 2011
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2395)
Sponsors
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Subjects
Discovery layer
Source updated
14 August 2025
Summary
Protecting American Taxpayers from Misconduct Act - Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action; and (2) include any amount paid as punitive damages in gross income for income tax purposes.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 12 April 2011
Introduced in Senate (PDF)
Introduced in Senate · EN · 12 April 2011
Introduced in Senate
summary · EN · 12 April 2011
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/112th-congress/senate-bill/794
- Open data entity: https://api.congress.gov/v3/bill/112/s/794