I 
116TH CONGRESS 
1ST SESSION H. R. 1521 
To deter, prevent, reduce, and respond to harassment in the workplace, 
including sexual harassment, sexual assault, and harassment based on 
protected categories; and to amend the Internal Revenue Code of 1986 
to modify the tax treatment of amounts related to employment discrimi-
nation and harassment in the workplace, including sexual harassment, 
sexual assault, and harassment based on protected categories. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 5, 2019 
Ms. FRANKEL (for herself, Mr. KATKO, Mr. NADLER, Mr. FITZPATRICK, Ms. 
BLUNT ROCHESTER, Ms. UNDERWOOD, Ms. STEFANIK, Ms. MOORE, 
Miss GONZA´LEZ-COLO´N of Puerto Rico, Ms. SPEIER, Ms. WASSERMAN 
SCHULTZ, Ms. WILD, Mrs. DINGELL, Ms. HAALAND, Ms. KUSTER of 
New Hampshire, Mr. DESAULNIER, Mrs. DAVIS of California, Ms. 
CLARKE of New York, Ms. MENG, Ms. WILSON of Florida, Ms. ROYBAL- 
ALLARD, Mr. LOWENTHAL, Mrs. DEMINGS, Ms. LEE of California, Ms. 
NORTON, Ms. VELA´ZQUEZ, Ms. MCCOLLUM, Mrs. WATSON COLEMAN, 
Ms. JACKSON LEE, Mr. HASTINGS, Mr. CASTEN of Illinois, Ms. KAPTUR, 
Mr. RASKIN, Ms. DEAN, Ms. SCHAKOWSKY, Ms. HILL of California, Ms. 
PORTER, Ms. DELAURO, Mr. CISNEROS, Ms. CASTOR of Florida, Mrs. 
LAWRENCE, Mr. COHEN, Mr. ESPAILLAT, Mr. HARDER of California, 
Miss RICE of New York, Mr. COOPER, Mr. RUSH, Ms. JOHNSON of 
Texas, Ms. OMAR, Mr. SABLAN, Mr. COX of California, Ms. TLAIB, Mr. 
POCAN, Ms. CLARK of Massachusetts, and Ms. PRESSLEY) introduced the 
following bill; which was referred to the Committee on Education and 
Labor, and in addition to the Committees on Ways and Means, Financial 
Services, House Administration, Oversight and Reform, and the Judici-
ary, for a period to be subsequently determined by the Speaker, in each 
case for consideration of such provisions as fall within the jurisdiction of 
the committee concerned 
A BILL 
To deter, prevent, reduce, and respond to harassment in 
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the workplace, including sexual harassment, sexual as-
sault, and harassment based on protected categories; and 
to amend the Internal Revenue Code of 1986 to modify 
the tax treatment of amounts related to employment 
discrimination and harassment in the workplace, includ-
ing sexual harassment, sexual assault, and harassment 
based on protected categories. 
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 ‘‘Ending the Monopoly 
of Power Over Workplace harassment through Education 
and Reporting Act’’ or the ‘‘EMPOWER Act’’. 
TITLE I—PREVENTING AND RE-
SPONDING 
TO 
WORKPLACE 
HARASSMENT 
SEC. 101. PURPOSE AND AUTHORITY. 
It is the purpose of this title, through the exercise 
by Congress of its power to regulate commerce among the 
several States, to deter, prevent, reduce, and respond to 
harassment in the workplace, including sexual harass-
ment, sexual assault, and harassment based on other pro-
tected categories. 
SEC. 102. DEFINITIONS. 
In this title: 
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(1) APPLICANT.—The term ‘‘applicant’’ means 
an applicant for employment as an employee, inde-
pendent contractor, or outside worker. 
(2) CHARGE
OF
DISCRIMINATION.—The term 
‘‘Charge of Discrimination’’ means a charge of dis-
crimination filed pursuant to section 706 of the Civil 
Rights Act of 1964 (42 U.S.C. 2000e–5). 
(3) COMMISSION.—The term ‘‘Commission’’ 
means the Equal Employment Opportunity Commis-
sion. 
(4) 
EMPLOYEE.—The 
term 
‘‘employee’’ 
means— 
(A) an individual employed by an employer 
described in paragraph (5), including an outside 
worker in such individual’s office or place of 
employment; 
(B) an employee to which section 703, 704 
or 717(a) of the Civil Rights Act of 1964 (42 
U.S.C. 2000e–2; 2000e–3; 2000e–16(a)) ap-
plies, including an outside worker in such an 
employee’s office or place of employment; 
(C) a State employee to which section 
302(a)(1) of the Government Employee Rights 
Act of 1991 (42 U.S.C. 2000e–16b(a)(1)) ap-
plies, including an outside worker in such a 
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thority to enforce laws or regulations to prohibit dis-
crimination in employment. 
(7) INDEPENDENT
CONTRACTOR.—The term 
‘‘independent contractor’’ means an individual who, 
with respect to an employer, is a contractor based on 
the common law of agency. 
(8) LAW
ENFORCEMENT
AGENCY.—The term 
‘‘law enforcement agency’’ means a government 
agency with criminal or civil law enforcement pow-
ers, which may include a government agency with 
regulatory or licensing authority. 
(9) NONDISCLOSURE CLAUSE.—The term ‘‘non-
disclosure clause’’ means a provision in a contract or 
agreement establishing that the parties to the con-
tract or agreement agree not to disclose information 
covered by the terms and conditions of the contract 
or agreement. 
(10) NONDISPARAGEMENT CLAUSE.—The term 
‘‘nondisparagement clause’’ means a provision in a 
contract or agreement requiring one or more parties 
to the contract or agreement not to make negative 
statements about the other. 
(11) OUTSIDE
WORKER.—The term ‘‘outside 
worker’’ means— 
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(A) a temporary worker hired through an 
employment agency (as defined in section 701 
of the Civil Rights Act of 1964 (42 U.S.C. 
2000e)) to provide services to an employer pur-
suant to an agreement between the employment 
agency and the employer; 
(B) an independent contractor for an em-
ployer or a subcontractor thereof; or 
(C) an intern or volunteer, whether paid or 
unpaid, for an employer. 
(12) SEXUAL ASSAULT.—The term ‘‘sexual as-
sault’’ means any nonconsensual sexual act pro-
scribed by Federal, tribal, or State law, including 
such an act that occurs when the victim lacks capac-
ity to consent. 
(13) SUBCONTRACTOR.—The term ‘‘subcon-
tractor’’ means any employer having a contract with 
a prime contractor or another subcontractor calling 
for supplies or services required for the performance 
of a contract or a government contract. 
(14) WORKPLACE
HARASSMENT.—The term 
‘‘workplace harassment’’ means unwelcome or offen-
sive conduct based on sex (including such conduct 
based on sexual orientation, gender identity, and 
pregnancy), race, color, national origin, disability, 
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age, or religion, whether that conduct occurs in-per-
son or through an electronic medium (which may in-
clude social media), in a work or work-related con-
text, which affects any term, condition, or privilege 
of employment. 
SEC. 103. PROHIBITING NONDISPARAGEMENT AND NON-
DISCLOSURE CLAUSES THAT COVER WORK-
PLACE HARASSMENT, INCLUDING SEXUAL 
HARASSMENT. 
(a) UNLAWFUL PRACTICES.— 
(1) PROHIBITION ON WORKPLACE HARASSMENT 
NONDISCLOSURE
CLAUSE.—Subject to subsection 
(b)(1), it shall be an unlawful practice for an em-
ployer to enter into a contract or agreement with an 
employee or applicant, as a condition of employment, 
promotion, compensation, benefits, or change in em-
ployment status or contractual relationship, or as a 
term, condition, or privilege of employment, if that 
contract or agreement contains a nondisparagement 
or nondisclosure clause that covers workplace har-
assment, including sexual harassment or retaliation 
for reporting, resisting, opposing, or assisting in the 
investigation of workplace harassment. 
(2) PROHIBITION
ON
ENFORCEMENT.—Not-
withstanding any other provision of law, it shall be 
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an unlawful practice and otherwise unlawful for an 
employer to enforce or attempt to enforce a non-
disparagement clause or nondisclosure clause de-
scribed in paragraph (1). 
(b) SETTLEMENT OR SEPARATION AGREEMENTS.— 
(1) IN GENERAL.—The provisions of subsection 
(a) do not apply to a nondisclosure clause or non-
disparagement clause contained in a settlement 
agreement or separation agreement that resolves 
legal claims or disputes when— 
(A) such legal claims accrued or such dis-
putes arose before the settlement agreement or 
separation agreement was executed; and 
(B) such clauses are mutually agreed upon 
and mutually benefit both the employer and em-
ployee. 
(2) UNLAWFUL PRACTICE.—It shall be an un-
lawful practice for an employer to unilaterally in-
clude a nondisclosure clause or a nondisparagement 
clause that solely benefits the employer in a separa-
tion or settlement agreement. 
(c) RIGHT
TO
REPORT
RESERVED.—Notwith-
standing signing (before or after the effective date of this 
title) any nondisparagement or nondisclosure clause in-
cluding a clause referred to in subsection (a)(1), an em-
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ployee or applicant retains any right that person would 
otherwise have had to report a concern about workplace 
harassment, including sexual harassment or another viola-
tion of the law to the Commission, another Federal agency 
(including an office of the legislative or judicial branch), 
a State or local fair employment practices agency or any 
State or local agency, or a law enforcement agency, and 
any right that person would otherwise have had to bring 
an action in a court of the United States. 
(d) ENFORCEMENT.— 
(1) ENFORCEMENT POWERS.—With respect to 
the administration and enforcement of this section 
in the case of a claim alleged by an employee for a 
violation of this section— 
(A) the Commission shall have the same 
powers as the Commission has to administer 
and enforce— 
(i) title VII of the Civil Rights Act of 
1964 (42 U.S.C. 2000e et seq.); or 
(ii) sections 302 and 304 of the Gov-
ernment Employee Rights Act of 1991 (42 
U.S.C. 2000e–16b and 2000e–16c), 
in the case of a claim alleged by such employee 
for a violation of such title, or of section 
302(a)(1) of the Government Employee Rights 
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Act of 1991 (42 U.S.C. 2000e–16b(a)(1)), re-
spectively; 
(B) the Librarian of Congress shall have 
the same powers as the Librarian of Congress 
has to administer and enforce title VII of the 
Civil Rights Act of 1964 (42 U.S.C. 2000e et 
seq.) in the case of a claim alleged by such em-
ployee for a violation of such title; 
(C) the Board (as defined in section 101 of 
the Congressional Accountability Act of 1995 (2 
U.S.C. 1301)) shall have the same powers as 
the Board has to administer and enforce the 
Congressional Accountability Act of 1995 (2 
U.S.C. 1301 et seq.) in the case of a claim al-
leged by such employee for a violation of section 
201(a)(1) of such Act (2 U.S.C. 1311(a)(1)); 
(D) the Attorney General shall have the 
same powers as the Attorney General has to ad-
minister and enforce— 
(i) title VII of the Civil Rights Act of 
1964 (42 U.S.C. 2000e et seq.); or 
(ii) sections 302 and 304 of the Gov-
ernment Employee Rights Act of 1991 (42 
U.S.C. 2000e–16b and 2000e–16c), 
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in the case of a claim alleged by such employee 
for a violation of such title, or of section 
302(a)(1) of the Government Employee Rights 
Act of 1991 (42 U.S.C. 2000e–16b(a)(1)), re-
spectively; 
(E) the President, the Commission, and 
the Merit Systems Protection Board shall have 
the same powers as the President, the Commis-
sion, and the Board, respectively, have to ad-
minister and enforce chapter 5 of title 3, 
United States Code, in the case of a claim al-
leged by such employee for a violation of section 
411 of such title; 
(F) the Commission shall have the same 
powers as described in subparagraph (A) to ad-
minister and enforce a claim by any employee 
who is not otherwise able to seek remedy for a 
claim through an enforcement entity described 
in subparagraph (A) through (E); and 
(G) a court of the United States shall have 
the same jurisdiction and powers as the court 
has to enforce— 
(i) title VII of the Civil Rights Act of 
1964 (42 U.S.C. 2000e et seq.) in the case 
of a claim alleged by such employee for a 
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with respect to a claim alleged by such a covered 
employee for a violation of section 201(a)(1) of such 
Act (2 U.S.C. 1311(a)(1)). 
(e) REGULATIONS.— 
(1) IN GENERAL.—Except as provided in para-
graphs (2), (3), and (4), the Commission shall have 
authority to issue regulations to carry out this sec-
tion. 
(2) LIBRARIAN OF CONGRESS.—The Librarian 
of Congress shall have authority to issue regulations 
to carry out this section with respect to employees 
and applicants for employment of the Library of 
Congress. 
(3) BOARD.—The Board referred to in sub-
section (d)(1)(C) shall have authority to issue regu-
lations to carry out this section, in accordance with 
section 304 of the Congressional Accountability Act 
of 1995 (2 U.S.C. 1384), with respect to covered 
employees, as defined in section 101 of such Act (2 
U.S.C. 1301). 
(4) PRESIDENT.—The President shall have au-
thority to issue regulations to carry out this section 
with respect to covered employees, as defined in sec-
tion 411(c) of title 3, United States Code, and appli-
cants for employment as such employees. 
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(f) STATE AND FEDERAL IMMUNITY.— 
(1) ABROGATION
OF
STATE
IMMUNITY.—A 
State shall not be immune under the 11th Amend-
ment to the Constitution from a suit brought in a 
Federal court of competent jurisdiction for a viola-
tion of this section. 
(2) WAIVER OF STATE IMMUNITY.— 
(A) IN GENERAL.— 
(i) WAIVER.—A State’s receipt or use 
of Federal financial assistance for any pro-
gram or activity of a State shall constitute 
a waiver of sovereign immunity, under the 
11th Amendment to the Constitution or 
otherwise, to a suit brought by an em-
ployee or applicant for employment of that 
program or activity under this section for 
a remedy authorized under subsection (d). 
(ii) DEFINITION.—In this paragraph, 
the term ‘‘program or activity’’ has the 
meaning given the term in section 606 of 
the Civil Rights Act of 1964 (42 U.S.C. 
2000d–4a). 
(B) EFFECTIVE DATE.—With respect to a 
particular program or activity, subparagraph 
(A) applies to conduct occurring on or after the 
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day, after the date of enactment of this Act, on 
which a State first receives or uses Federal fi-
nancial assistance for that program or activity. 
(3) REMEDIES AGAINST STATE OFFICIALS.—An 
official of a State may be sued in the official capac-
ity of the official by any employee or applicant for 
employment who has complied with the applicable 
procedures of subsection (d), for equitable relief that 
is authorized under this section. In such a suit the 
court may award to the prevailing party those costs 
authorized by section 722 of the Revised Statutes 
(42 U.S.C. 1988). 
(4) REMEDIES AGAINST THE UNITED STATES 
AND THE STATES.—Notwithstanding any other pro-
vision of this title, in an action or administrative 
proceeding against the United States or a State for 
a violation of this section, remedies (including rem-
edies at law and in equity, and interest) are avail-
able for the violation to the same extent as the rem-
edies are available for a violation of title VII of the 
Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.) 
by a private entity, except that— 
(A) punitive damages are not available; 
and 
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(B) compensatory damages are available to 
the extent specified in section 1977A(b) of the 
Revised Statutes (42 U.S.C. 1981a(b)). 
SEC. 104. CONFIDENTIAL TIP-LINE ADDRESSING EMPLOY-
ERS 
WITH 
WIDESPREAD 
AND 
SYSTEMIC 
WORKPLACE HARASSMENT. 
(a) CONFIDENTIAL TIP-LINE ESTABLISHED.— 
(1) IN GENERAL.—Not later than 1 year after 
the date of enactment of this Act, the Commission 
shall establish a confidential tip-line that supple-
ments the Commission’s existing process for submit-
ting a Charge of Discrimination, and that has the 
characteristics described in paragraph (2), to— 
(A) receive, log, and acknowledge the re-
ceipt of reports by employees, applicants, by-
standers, or other individuals who attest that 
they have experienced or witnessed workplace 
harassment, including sexual assault and other 
forms of sexual harassment; 
(B) provide informational materials to re-
porting individuals described in subparagraph 
(A); and 
(C) make available reports described in 
subparagraph (A) to— 
(i) the Commission; and 
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(ii) Commission-approved fair employ-
ment practices agencies for potential inves-
tigation. 
(2) OPERATION OF THE TIP-LINE.—The Com-
mission shall ensure that the tip-line established 
under this section will— 
(A) explicitly notify reporting individuals 
that the tip-line does not allow anonymous re-
porting, but does allow the submission of con-
fidential reports, independent of a Charge of 
Discrimination or a Federal or State adminis-
trative complaint, by those employees or appli-
cants who have experienced workplace harass-
ment, including sexual assault and other forms 
of sexual harassment, and by those employees, 
applicants, bystanders, or other individuals who 
have witnessed such conduct; 
(B) provide an option for reporting individ-
uals to make a report that would not identify 
individual employees, but would identify the en-
tity, employer, division, or subdivision respon-
sible for the workplace harassment, including 
sexual assault and other forms of sexual harass-
ment; 
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(C) educate reporting individuals about 
how to preserve the right to make any reports, 
complaints, or charges that the individuals 
would otherwise have been eligible to make, 
independent of any report to the tip-line, in-
cluding— 
(i) the right of the reporting indi-
vidual to file a Charge of Discrimination 
that will result in the Commission or a 
Commission-approved 
fair 
employment 
practices agency taking action (and the 
risk of losing that right if the reporting in-
dividual fails to file a timely Charge of 
Discrimination); and 
(ii) a clear explanation of any dead-
lines or limitations periods; 
(D) instruct reporting individuals about 
how to file a Charge of Discrimination with the 
Commission and encourage reporting individ-
uals to file a Charge of Discrimination in order 
to allow the Commission to more effectively in-
vestigate the workplace harassment; 
(E) emphasize that reports to the confiden-
tial tip-line— 
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(i) will not prompt individualized in-
vestigations, except in the limited cir-
cumstances described in clause (ii), sub-
paragraph (I), and subsection (b), and 
such investigations will fully comport with 
applicable due process requirements; 
(ii) will be monitored by the Commis-
sion and Commission-approved fair em-
ployment practices agencies to identify 
trends and determine whether investiga-
tions should be undertaken, for instance, 
when the Commission has received multiple 
complaints regarding a particular employer 
or there is evidence of a broader pattern or 
practice of workplace harassment; 
(iii) shall not be discoverable in civil 
cases, unless the reporting individual 
waives the confidentiality of the submitted 
reports; and 
(iv) shall not be shared with other 
Federal agencies; 
(F) engage fair employment practices 
agencies at the State and local level to apply 
and be thoroughly vetted and reviewed for ap-
proved access to the confidential tip-line; 
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(G) share information from the tip-line, in-
cluding information on opened investigations, 
only between and among participating approved 
fair employment practices agencies and the 
Commission to facilitate coordination and avoid 
conflicts in investigations and resolutions; 
(H) offer an option to each reporting indi-
vidual, at the time of reporting, to elect to be 
informed, to the extent practicable, if the indi-
vidual’s report leads to an investigation, so that 
the reporting individual may choose to provide 
further information or participate in any result-
ing investigation; and 
(I) protect the identity of individuals mak-
ing reports and employers by making such re-
ports confidential within the tip-line and only 
available to the Commission and Commission- 
approved fair employment practices agencies, 
and require that information obtained can be 
used only for the purpose of investigation re-
lated to the submitted complaint or complaints, 
in full compliance with applicable due process 
requirements. 
(b) CHARGE OF DISCRIMINATION.—In the event that 
a member of the Commission determines that information 
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received from the tip-line warrants an investigation, the 
member may initiate an investigation by filing a Charge 
of Discrimination in accordance with section 706 of the 
Civil Rights Act of 1964 (42 U.S.C. 2000e–5). 
(c) EDUCATION ABOUT THE TIP-LINE.—The Com-
mission shall disseminate information and educate the 
public about the tip-line established under this section. 
(d) UNLAWFUL PRACTICES WITH RESPECT TO THE 
TIP-LINE.— 
(1) OTHER UNLAWFUL PRACTICE.—It shall be 
unlawful to engage in any unlawful employment 
practice described in section 704 of the Civil Rights 
Act of 1964 (42 U.S.C. 2000e–3) with respect to the 
tip-line under this section, including contacting or 
making threats to contact law enforcement authori-
ties, such as the police, immigration officials, or 
other officials, with respect to an employee or appli-
cant because that employee or applicant has made a 
charge, testified, assisted, or participated in any 
manner in an investigation, proceeding or hearing 
under this section. 
(2) CONFIDENTIALITY.—It shall be unlawful 
for any officer or employee of the Commission, or 
any Commission-approved fair employment practices 
agencies, to make public in any manner whatever 
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any information obtained by the Commission pursu-
ant to its authority under this section, prior to insti-
tution of any proceeding under section 706 of the 
Civil Rights Act of 1964 (42 U.S.C. 2000e–5), ex-
cept that the Commission, or any Commission-ap-
proved fair employment practices agency, shall offer 
information to reporting individuals in accordance 
with this section. 
(3) ENFORCEMENT.—The enforcement provi-
sions described in section 4(d) shall apply in the 
same manner to the enforcement of a violation de-
scribed in paragraph (1) or (2). 
(e) EFFECTIVE DATE.—This section shall first take 
effect on the first day of the first fiscal year for which 
$1,500,000 is appropriated to carry out this section. 
(f) ANNUAL MINIMUM.—The Commission shall not 
be required to implement this section in any fiscal year 
for which less than $1,000,000 is appropriated to carry 
out this section. 
SEC. 105. SEC FILINGS AND MATERIAL DISCLOSURES AT 
PUBLIC COMPANIES. 
(a) DEFINITIONS.—In this section— 
(1) the term ‘‘Form 10–K’’ means the form de-
scribed in section 249.310 of title 17, Code of Fed-
eral Regulations, or any successor regulation; and 
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(2) the term ‘‘issuer’’ has the meaning given 
the term in section 3(a) of the Securities Exchange 
Act of 1934 (15 U.S.C. 78c(a)). 
(b) FINDINGS.—Congress finds that— 
(1) shareholders and the public should know 
whether corporations— 
(A) are expending company funds to re-
solve, settle, or litigate claims of workplace har-
assment, including sexual harassment; and 
(B) along with the executives and man-
agers of those corporations— 
(i) are complying with prohibitions 
against workplace harassment, including 
sexual harassment; and 
(ii) facilitate a culture of silence, dis-
respect, intimidation, and abuse that nega-
tively impacts the health and safety of the 
workers of those corporations and the 
value of those corporations; and 
(2) the requirements of this section will— 
(A) establish necessary transparency and 
accountability; and 
(B) provide an incentive for corporations 
to— 
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(i) promptly address workplace har-
assment, including sexual harassment, as 
that misconduct occurs; and 
(ii) foster a culture in which work-
place harassment is not protected and does 
not occur. 
(c) INFORMATION REQUIRED.—Not later than 1 year 
after the date of enactment of this Act, the Securities and 
Exchange Commission shall promulgate a regulation that 
requires any issuer that is required to submit an annual 
report using Form 10–K to include in any such submis-
sion— 
(1) during the period covered by the submis-
sion— 
(A) with respect to workplace harassment, 
including sexual harassment, and retaliation for 
reporting, resisting, opposing, or assisting in 
the investigation of workplace harassment— 
(i) the number of settlements reached 
by the issuer as a signatory or when the 
issuer is a beneficiary of a release of 
claims; and 
(ii) whether any judgments or awards 
(including awards through arbitration or 
administrative proceedings) were entered 
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against the issuer in part or in whole, or 
any payments made in connection with a 
release of claims; and 
(B) the total amount paid by the issuer or 
another party as a result of— 
(i) the settlements described in sub-
paragraph (A)(i); and 
(ii) the judgments described in sub-
paragraph (A)(ii); and 
(2) information regarding whether, in the ag-
gregate, including the period covered by the submis-
sion, there have been three or more settlements 
reached by, or judgments against, the issuer with re-
spect to workplace harassment, including sexual har-
assment, or retaliation for reporting, resisting, op-
posing, or assisting in the investigation of workplace 
harassment that relate to a particular individual em-
ployed by the issuer, without identifying that indi-
vidual by name. 
SEC. 
106. 
PROFESSIONAL 
TRAINING, 
INCLUDING 
BY-
STANDER 
TRAINING, 
AND 
PUBLIC 
EDU-
CATION CAMPAIGNS. 
(a) COMMISSION
AUTHORITY.—The Commission 
shall have the authority to— 
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(1) reasonably adjust the fees the Commission 
charges for any education, technical assistance, or 
training the Commission offers in accordance with 
section 705(j)(1) of the Civil Rights Act of 1964 (42 
U.S.C. 2000e–4(j)(1)); 
(2) use the materials developed by the Commis-
sion for any education, technical assistance, or train-
ing offered by the Commission in accordance with 
section 705(j)(1) of the Civil Rights Act of 1964 in 
any education and outreach activities carried out by 
the Commission; and 
(3) use funds from the EEOC Education, Tech-
nical Assistance, and Training Revolving Fund, es-
tablished under section 705(k) of the Civil Rights 
Act of 1964, to pay the full salaries of any Commis-
sion employees that develop and administer any edu-
cation, technical assistance, or training programs of-
fered by the Commission. 
(b) WORKPLACE TRAINING.— 
(1) IN GENERAL.—The Commission shall pro-
vide for the development and dissemination of work-
place training programs and information regarding 
workplace harassment, including sexual harassment. 
(2) CONTENTS
OF
TRAINING.—The training 
provided by the Commission under this subsection to 
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managers and nonmanagers shall be consistent with 
the findings of the Commission, on matters includ-
ing— 
(A) what constitutes workplace harass-
ment, including sexual harassment; 
(B) the rights of individuals with respect 
to workplace harassment and how to report 
workplace harassment; 
(C) how individuals, including bystanders, 
who encounter workplace harassment can inter-
vene or report the harassment; and 
(D) how employers and managers can pre-
vent workplace harassment, including sexual 
harassment, from occurring in the workplace. 
(3) CONTENTS OF INFORMATION.—In providing 
information under this subsection, the Commission 
shall— 
(A) prepare and distribute information 
that is consistent with the findings of the Com-
mission; 
(B) develop and disseminate a public serv-
ice advertisement campaign that— 
(i) distributes information with re-
spect to the matters described in para-
graph (2); and 
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(ii) advertises the confidential com-
plaint database established under section 
5. 
(c) EFFECTIVE DATE.—This section shall not take 
effect in any fiscal year for which less than $1,500,000 
is appropriated to carry out this section. 
TITLE II—MODIFICATION OF TAX 
TREATMENT 
OF 
AMOUNTS 
RELATED TO EMPLOYMENT 
DISCRIMINATION AND WORK-
PLACE HARASSMENT 
SEC. 201. TAX TREATMENT OF AMOUNTS RELATED TO 
JUDGMENTS. 
(a) DENIAL OF DEDUCTION.— 
(1) IN GENERAL.—Part IX of subchapter B of 
chapter 1 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new sec-
tion: 
‘‘SEC. 280I. AMOUNTS RELATED TO JUDGMENTS WITH RE-
SPECT TO WORKPLACE HARASSMENT, IN-
CLUDING SEXUAL HARASSMENT. 
‘‘No deduction shall be allowed under this chapter for 
amounts paid or incurred by the taxpayer— 
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pamtmann on DSKBFK8HB2PROD with BILLS
‘‘(1) pursuant to any judgment or award in liti-
gation related to workplace harassment, including 
sexual harassment, or 
‘‘(2) for expenses and attorney’s fees in connec-
tion with the litigation resulting in the judgment or 
award described in paragraph (1) (other than ex-
penses or attorney’s fees paid by the workplace har-
assment plaintiff or claimant), or for any insurance 
covering the defense or liability of the underlying 
claims with respect to such litigation.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part IX of subchapter B of chapter 1 of 
such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 280I. Amounts related to judgments with respect to workplace harass-
ment, including sexual harassment.’’. 
(3) CONFORMING
AMENDMENT.—Section 162 
of such Code is amended by striking subsection (q). 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to amounts paid or in-
curred in taxable years beginning after the date of 
the enactment of this Act. 
(b) EXCLUSION FROM INCOME.— 
(1) IN GENERAL.—Part III of subchapter B of 
chapter 1 of the Internal Revenue Code of 1986 is 
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pamtmann on DSKBFK8HB2PROD with BILLS
amended by inserting after section 139G the fol-
lowing new section: 
‘‘SEC. 139H. AMOUNTS RECEIVED IN CONNECTION WITH 
JUDGMENTS, AWARDS, AND SETTLEMENTS 
WITH RESPECT TO WORKPLACE HARASS-
MENT. 
‘‘Gross income shall not include any amount received 
in connection with a judgment or award in, or a settlement 
of— 
‘‘(1) a claim related to workplace harassment, 
including sexual harassment or other unlawful dis-
crimination, or 
‘‘(2) any other claim of unlawful discrimination 
(as defined by section 62(e)). 
The preceding sentence shall not include any employment 
discrimination compensation to which section 1302 ap-
plies.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions for part III of subchapter B of chapter 1 of 
such Code is amended by inserting after the item re-
lating to section 139G the following new item: 
‘‘Sec. 139H. Amounts received in connection with judgments, awards, and set-
tlements with respect to workplace harassment.’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to amounts received in 
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taxable years beginning after the date of the enact-
ment of this Act. 
SEC. 202. LIMITATION ON TAX BASED ON INCOME AVER-
AGING FOR COMPENSATION RECEIVED ON 
ACCOUNT OF CERTAIN UNLAWFUL EMPLOY-
MENT DISCRIMINATION. 
(a) IN GENERAL.—Part I of subchapter Q of chapter 
1 of the Internal Revenue Code of 1986 (relating to in-
come averaging) is amended by adding at the end the fol-
lowing new section: 
‘‘SEC. 1302. INCOME FROM COMPENSATION RECEIVED ON 
ACCOUNT OF CERTAIN UNLAWFUL EMPLOY-
MENT DISCRIMINATION. 
‘‘(a) GENERAL RULE.—In the case of any employ-
ment discrimination compensation received during any 
taxable year, the tax imposed by this chapter for such tax-
able year with respect to such compensation shall not ex-
ceed the sum of— 
‘‘(1) the tax which would be so imposed if— 
‘‘(A) no amount of such compensation 
were included in gross income for such year, 
and 
‘‘(B) no deduction were allowed for such 
year for expenses otherwise allowable as a de-
duction to the taxpayer for such year in connec-
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tion with making or prosecuting any claim of 
unlawful employment discrimination by or on 
behalf of the taxpayer, plus 
‘‘(2) the product of— 
‘‘(A) the combined number of years in the 
backpay period and the foregone compensation 
period, and 
‘‘(B) the amount by which the tax deter-
mined under paragraph (1) would increase if 
the sum of— 
‘‘(i) the average of the average annual 
net employment discrimination compensa-
tion in the backpay period, and 
‘‘(ii) the average of the average an-
nual net employment discrimination com-
pensation in the foregone compensation pe-
riod, 
were included in gross income for such year. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) 
EMPLOYMENT
DISCRIMINATION
COM-
PENSATION.—The term ‘employment discrimination 
compensation’ means any backpay or foregone com-
pensation receivable (whether as lump sums or peri-
odic payments) on account of a judgment or settle-
ment resulting from a claim of unlawful discrimina-
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tion (as defined in section 62(e)) in violation of law 
which relates to employment. 
‘‘(2) BACKPAY.—The term ‘backpay’ means 
amounts which are includible in gross income for the 
taxable year as compensation which is attributable 
to services performed (or which would have been 
performed but for the violation of law described in 
paragraph (1)) as an employee, former employee, or 
prospective employee in years before such taxable 
year for the taxpayer’s employer, former employer, 
or prospective employer. 
‘‘(3) FOREGONE
COMPENSATION.—The term 
‘foregone compensation’ means amounts which are 
includible in gross income for the taxable year as 
compensation which is attributable to services which 
would have been performed in years after such tax-
able year but for the violation of law described in 
paragraph (1). 
‘‘(4) BACKPAY PERIOD.—The term ‘backpay pe-
riod’ means the period during which services de-
scribed in paragraph (2) were performed or would 
have been performed but for the violation of law de-
scribed in paragraph (1). If such period is not equal 
to a whole number of taxable years, such period 
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shall be increased to the next highest number of 
whole taxable years. 
‘‘(5) FOREGONE COMPENSATION PERIOD.—The 
term ‘foregone compensation period’ means the pe-
riod during which services described in paragraph 
(3) would have been performed but for the violation 
of law described in paragraph (1). If such period is 
not equal to a whole number of taxable years, such 
period shall be increased to the next highest number 
of whole taxable years. 
‘‘(6) AVERAGE ANNUAL NET EMPLOYMENT DIS-
CRIMINATION
COMPENSATION.—The term ‘average 
annual net employment discrimination compensation’ 
with respect to any period means the amount equal 
to— 
‘‘(A) the excess of— 
‘‘(i) employment discrimination com-
pensation attributable to such period, over 
‘‘(ii) the amount of the deductions de-
scribed in subsection (a)(1)(B), divided by 
‘‘(B) the total number of years in the 
backpay period and the foregone compensation 
period.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part I of subchapter Q of chapter 1 of the Internal 
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Revenue Code of 1986 is amended by inserting after sec-
tion 1301 the following new item: 
‘‘Sec. 1302. Income from compensation received on account of certain unlawful 
employment discrimination.’’. 
(c) INCOME AVERAGING NOT TO INCREASE ALTER-
NATIVE MINIMUM TAX LIABILITY.—Section 55(c) of the 
Internal Revenue Code of 1986 is amended by redesig-
nating paragraph (3) as paragraph (4) and by inserting 
after paragraph (2) the following new paragraph: 
‘‘(3) COORDINATION WITH INCOME AVERAGING 
FOR AMOUNTS RECEIVED ON ACCOUNT OF EMPLOY-
MENT DISCRIMINATION.—Solely for purposes of this 
section, section 1302 shall not apply in computing 
the regular tax liability.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after the date of the enactment of 
this Act. 
Æ 
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