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H.R. 4748

To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct.

This bill amends the Internal Revenue Code, with respect to the deduction for trade and business expenses, to deny a deduction for payments made to any employee in connection with the termination of employment if a factor in the termination was sexual assault, sexual harassment, or any other sexual misconduct by the employee.

Referred to the House Committee on Ways and Means.

Rep. Maloney, Carolyn B. [D-NY-12](D-NY)Sponsor
5 cosponsors5 D
5cosponsors1committees3actions5subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made… — Informed