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S. 4318

BillFederalSenateIntroduced
To amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes.
About This Bill
Introduced
Congress
117th (2021–2023)
Introduced
May 26, 2022
Cosponsors (1)
1D 0R
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Summary

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No Tax Write-offs for Corporate Wrongdoers Act This bill denies a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action. The bill also requires the gross income of a taxpayer to include any amount paid to or on behalf of the taxpayer as insurance or otherwise by reason of the taxpayer's liability (or agreement) to pay punitive damages.

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