PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
Version 00 · Introduced in Senate · Feb 27, 2019
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.
People & committees
Sen. Harris, Kamala D. [D-CA] · D–CA
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Jan 3, 2025. Consult Congress.gov for the current record.
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