Repeal the Trump Tax Hike on Victims of Sexual Harassment Act of 2018

This bill amends the Internal Revenue Code to modify a provision that prohibits a tax deduction for: (1) a settlement or payment related to sexual harassment or sexual abuse if such settlement or payment is subject to a nondisclosure agreement, or (2) attorney's fees related to such a settlement or payment.

The bill specifies that the limitation on the deductibility of attorney's fees applies only to the taxpayer who is prohibited from deducting the cost of the payment or settlement and not the taxpayer who is receiving the payment or settlement.