EMPOWER Act—Part 2
Latest action · Feb 27, 2019 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedFeb 27, 2019
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
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.
Cosponsors 1
Members who signed on, in the order they did. All signed on Feb 27, 2019.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-AK | Lisa Murkowski | Original | Feb 27, 2019 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Feb 27, 2019 |
Actions 2
Everything that happened, newest first.
- Feb 27, 2019Introduced in Senate
- Feb 27, 2019Read twice and referred to the Committee on Finance.
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 1521 | EMPOWER Act | Related bill | Apr 8, 2019 |
| S 2988 | EMPOWER Act - Part 2 | Reintroduction of | Jun 5, 2018 |
Titles 3
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- 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.
- Short Title(s) as Introduced
- EMPOWER Act—Part 2
- Ending the Monopoly of Power Over Workplace harassment through Education and Reporting Act—Part 2
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Assault and harassment offenses
- Civil actions and liability
- Employment discrimination and employee rights
- Income tax deductions
- Income tax exclusion
- Legal fees and court costs
- Sex offenses
- Sex, gender, sexual orientation discrimination
- Tax administration and collection, taxpayers
- Taxation
- Wages and earnings
Text 1
Each version as it was printed, newest first.
- Feb 27, 2019Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
