I 
117TH CONGRESS 
1ST SESSION H. R. 4457 
To amend the Internal Revenue Code of 1986 to allow an above-the-line 
deduction for attorney fees and costs in connection with consumer claim 
awards. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 16, 2021 
Mr. HORSFORD introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow an 
above-the-line deduction for attorney fees and costs in 
connection with consumer claim awards. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘End Double Taxation 
of Successful Consumer Claims Act’’. 
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SEC. 2. ABOVE-THE-LINE DEDUCTION FOR ATTORNEY FEES 
AND COSTS IN CONNECTION WITH CON-
SUMER CLAIM AWARDS. 
(a) IN GENERAL.—The first sentence of paragraph 
(20) of section 62(a) of the Internal Revenue Code of 
1986 is amended by inserting ‘‘or a claim of a consumer 
protection violation (as defined in subsection (f))’’ after 
‘‘section 1862(b)(3)(A) of the Social Security Act (42 
U.S.C. 1395y(b)(3)(A))’’. 
(b) CONSUMER PROTECTION VIOLATION DEFINED.— 
Section 62 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new sub-
section: 
‘‘(f) 
CONSUMER
PROTECTION
VIOLATION
DE-
FINED.—For purposes of subsection (a)(20), the term 
‘consumer protection violation’ means an act that is un-
lawful under any of the following: 
‘‘(1) Section 987 of title 10, United States 
Code. 
‘‘(2) Sections 6, 8, or 9 of the Real Estate Set-
tlement Procedures Act of 1974 (12 U.S.C. 2605, 
2607, or 2608). 
‘‘(3) The Expedited Funds Availability Act (12 
U.S.C. 4001 et seq.). 
‘‘(4) The Homeowners Protection Act of 1998 
(12 U.S.C. 4901 et seq.). 
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‘‘(5) The Truth in Lending Act (15 U.S.C. 
1601 et seq.). 
‘‘(6) The Credit Repair Organizations Act (15 
U.S.C. 1679 et seq.). 
‘‘(7) The Fair Credit Reporting Act (15 U.S.C. 
1681 et seq.). 
‘‘(8) The Equal Credit Opportunity Act (15 
U.S.C. 1691 et seq.). 
‘‘(9) The Fair Debt Collection Practices Act 
(15 U.S.C. 1692 et seq.). 
‘‘(10) The Electronic Fund Transfer Act (15 
U.S.C. 1693 et seq.). 
‘‘(11) The Interstate Land Sales Full Disclo-
sure Act (15 U.S.C. 1701 et seq.). 
‘‘(12) The Consumer Product Safety Act (15 
U.S.C. 2051 et seq.). 
‘‘(13) The Magnuson-Moss Warranty-Federal 
Trade Commission Improvement Act (15 U.S.C. 
2301 et seq.). 
‘‘(14) The Servicemembers Civil Relief Act (50 
U.S.C. 3901 et seq.). 
‘‘(15) Any provision of Federal law prohibiting 
unfair or deceptive trade or credit practices. 
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‘‘(16) Any provision of Federal, State, or local 
law, or common law claims permitted under Federal, 
State, or local law— 
‘‘(A) providing for the enforcement of con-
sumer protection, or 
‘‘(B) regulating any aspect of consumer 
transactions, including claims for unfair, decep-
tive, or abusive trade or credit practices, or for 
other actions that cause harm to an individual 
by a seller or provider of property, services, se-
curities or other investments, money, or credit 
for personal, family, or household use.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to attorney fees and court costs 
paid during taxable years ending after the date of the en-
actment of this Act with respect to any judgment or settle-
ment occurring during such taxable years. 
Æ 
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