A bill to amend the Internal Revenue Code of 1986 to modify the tax treatment of amounts related to employment discrimination and harassment in the workplace, including sexual harassment, sexual assault, and harassment based on protected categories.
About This Bill
Committee
Latest Action · February 27, 2019
Read twice and referred to the Committee on Finance.
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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