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S. 440

BillFederalSenateIn Committee
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.
About This Bill
Committee
Latest Action · February 13, 2009
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2330)
Congress
111th (2009–2011)
Introduced
February 13, 2009
Cosponsors (2)
2D 0R
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Summary

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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).

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