(D) CONFIDENTIALITY.—All information 
provided to the employer pursuant to subpara-
graph (C), including a statement of the em-
ployee or any other documentation, record, or 
corroborating evidence, and the fact that the 
employee is not returning to work because of a 
reason described in subclause (I) or (II) of sub-
paragraph (B)(ii) shall be retained in the strict-
est confidence by the employer, except to the 
extent that disclosure is—
(i) requested or consented to by the 
employee; or 
(ii) otherwise required by applicable 
Federal or State law.
(f) PROHIBITED ACTS.—
(1) INTERFERENCE WITH RIGHTS.—
(A) EXERCISE OF RIGHTS.—It shall be un-
lawful for any employer to interfere with, re-
strain, or deny the exercise of or the attempt to 
exercise, any right provided under this section. 
(B) EMPLOYER DISCRIMINATION.—It shall 
be unlawful for any employer to discharge or 
harass any individual, or otherwise discriminate 
against any individual with respect to com-
pensation, terms, conditions, or privileges of
employment of the individual (including retalia-
tion in any form or manner) because the indi-
vidual—
(i) exercised any right provided under 
this section; or 
(ii) opposed any practice made unlaw-
ful by this section. 
(C) PUBLIC AGENCY SANCTIONS.—It shall 
be unlawful for any public agency to deny, re-
duce, or terminate the benefits of, otherwise 
sanction, or harass any individual, or otherwise 
discriminate against any individual with respect 
to the amount, terms, or conditions of public 
assistance of the individual (including retalia-
tion in any form or manner) because the indi-
vidual—
(i) exercised any right provided under 
this section; or 
(ii) opposed any practice made unlaw-
ful by this section. 
(2) INTERFERENCE WITH PROCEEDINGS OR IN-
QUIRIES.—It shall be unlawful for any person to dis-
charge or in any other manner discriminate (as de-
scribed in subparagraph (B) or (C) of paragraph
(1)) against any individual because such indi-
vidual—
(A) has filed any charge, or has instituted 
or caused to be instituted any proceeding, 
under or related to this section; 
(B) has given, or is about to give, any in-
formation in connection with any inquiry or 
proceeding relating to any right provided under 
this section; or 
(C) has testified, or is about to testify, in 
any inquiry or proceeding relating to any right 
provided under this section. 
(g) ENFORCEMENT.—
(1) CIVIL
ACTION
BY
AFFECTED
INDIVID-
UALS.—
(A) LIABILITY.—Any employer or public 
agency that violates subsection (f) shall be lia-
ble to any individual affected— 
(i) for damages equal to—
(I) the amount of—
(aa) any wages, salary, em-
ployment benefits, public assist-
ance, or other compensation de-
nied or lost to such individual by 
reason of the violation; or
(bb) in a case in which 
wages, salary, employment bene-
fits, public assistance, or other 
compensation has not been de-
nied or lost to the individual, any 
actual monetary losses sustained 
by the individual as a direct re-
sult of the violation; 
(II) the interest on the amount 
described in subclause (I) calculated 
at the prevailing rate; and 
(III) an additional amount as liq-
uidated damages equal to the sum of 
the amount described in subclause (I) 
and the interest described in sub-
clause (II), except that if an employer 
or public agency that has violated 
subsection (f) proves to the satisfac-
tion of the court that the act or omis-
sion that violated subsection (f) was 
in good faith and that the employer or 
public agency had reasonable grounds 
for believing that the act or omission 
was not a violation of subsection (f), 
such court may, in the discretion of
the court, reduce the amount of the li-
ability to the amount and interest de-
termined under subclauses (I) and 
(II), respectively; and
(ii) for such equitable relief as may be 
appropriate, including employment, rein-
statement, and promotion. 
(B) RIGHT OF ACTION.—An action to re-
cover the damages or equitable relief prescribed 
in subparagraph (A) may be maintained against 
any employer or public agency in any Federal 
or State court of competent jurisdiction by any 
1 or more affected individuals for and on behalf 
of—
(i) the individuals; or
(ii) the individuals and other individ-
uals similarly situated. 
(C) FEES AND COSTS.—The court in such 
an action shall, in addition to any judgment 
awarded to the plaintiff, allow a reasonable at-
torney’s fee, reasonable expert witness fees, and 
other costs of the action to be paid by the de-
fendant. 
(D) LIMITATIONS.—The right provided by 
subparagraph (B) to bring an action by or on
behalf of any affected individual shall termi-
nate—
(i) on the filing of a complaint by the 
Secretary in an action under paragraph (4) 
in which restraint is sought of any further 
delay in the payment of the amount de-
scribed in subparagraph (A)(i) to such in-
dividual by an employer or public agency 
responsible under subparagraph (A) for 
the payment; or 
(ii) on the filing of a complaint by the 
Secretary in an action under paragraph (2) 
in which a recovery is sought of the dam-
ages described in subparagraph (A)(i) 
owing to an affected individual by an em-
ployer or public agency liable under sub-
paragraph (A), 
unless the action described in clause (i) or (ii) 
is dismissed without prejudice on motion of the 
Secretary. 
(2) ACTION BY THE SECRETARY.—
(A) ADMINISTRATIVE
ACTION.—The Sec-
retary shall receive, investigate, and attempt to 
resolve complaints of violations of subsection (f) 
in the same manner as the Secretary receives,
investigates, and attempts to resolve complaints 
of violations of sections 6 and 7 of the Fair 
Labor Standards Act of 1938 (29 U.S.C. 206 
and 207). 
(B) CIVIL
ACTION.—The Secretary may 
bring an action in any court of competent juris-
diction to recover the damages described in 
paragraph (1)(A)(i). 
(C) SUMS RECOVERED.—Any sums recov-
ered by the Secretary pursuant to subparagraph 
(B) shall be held in a special deposit account 
and shall be paid, on order of the Secretary, di-
rectly to each individual affected. Any such 
sums not paid to such an individual because of 
inability to do so within a period of 3 years 
shall be deposited into the Treasury of the 
United States as miscellaneous receipts. 
(3) LIMITATION.—
(A) IN GENERAL.—Except as provided in 
subparagraph (B), an action may be brought 
under this subsection not later than 2 years 
after the date of the last event constituting the 
alleged violation for which the action is brought. 
(B) WILLFUL VIOLATION.—In the case of 
such action brought for a willful violation of
subsection (f), such action may be brought 
within 3 years after the date of the last event 
constituting the alleged violation for which such 
action is brought. 
(C) 
COMMENCEMENT.—In 
determining 
when an action is commenced by the Secretary 
under this subsection for the purposes of this 
paragraph, it shall be considered to be com-
menced on the date when the complaint is filed. 
(4) ACTION FOR INJUNCTION BY SECRETARY.—
The district courts of the United States shall have 
jurisdiction, for cause shown, in an action brought 
by the Secretary—
(A) to restrain violations of subsection (f), 
including the restraint of any withholding of 
payment of wages, salary, employment benefits, 
public assistance, or other compensation, plus 
interest, found by the court to be due to af-
fected individuals; or 
(B) to award such other equitable relief as 
may be appropriate, including employment, re-
instatement, and promotion. 
(5) SOLICITOR
OF
LABOR.—The Solicitor of 
Labor may appear for and represent the Secretary 
on any litigation brought under this subsection.
(6) 
EMPLOYER
LIABILITY
UNDER
OTHER 
LAWS.—Nothing in this section shall be construed to 
limit the liability of an employer or public agency to 
an individual, for harm suffered relating to the indi-
vidual’s experience of domestic or sexual violence, 
pursuant to any other Federal or State law, includ-
ing a law providing for a legal remedy. 
SEC. 103. EXISTING LEAVE USABLE FOR ADDRESSING DO-
MESTIC OR SEXUAL VIOLENCE. 
An employee who is entitled to take paid or unpaid 
leave (including family, medical, sick, annual, personal, or 
similar leave) from employment, pursuant to State or local 
law, a collective bargaining agreement, or an employment 
benefits program or plan, may elect to substitute any pe-
riod of such leave for an equivalent period of leave pro-
vided under section 102. 
SEC. 104. EMERGENCY BENEFITS. 
(a) IN GENERAL.—A State may use funds provided 
to the State under part A of title IV of the Social Security 
Act (42 U.S.C. 601 et seq.) to provide nonrecurrent short-
term emergency benefits to an individual for any period 
of leave the individual takes pursuant to section 102. 
(b) ELIGIBILITY.—In calculating the eligibility of an 
individual for such emergency benefits, the State shall
count only the cash available or accessible to the indi-
vidual. 
(c) TIMING.—
(1) 
APPLICATIONS.—An 
individual 
seeking 
emergency benefits under subsection (a) from a 
State shall submit an application to the State. 
(2) BENEFITS.—The State shall provide bene-
fits to an eligible applicant under paragraph (1) on 
an expedited basis, and not later than 7 days after 
the applicant submits an application under para-
graph (1). 
(d) CONFORMING AMENDMENT.—Section 404 of the 
Social Security Act (42 U.S.C. 604) is amended by adding 
at the end the following:
‘‘(l) AUTHORITY TO PROVIDE EMERGENCY BENE-
FITS.—A State that receives a grant under section 403 
may use the grant to provide nonrecurrent short-term 
emergency benefits, in accordance with section 104 of the 
Security and Financial Empowerment Act, to individuals 
who take leave pursuant to section 102 of that Act, with-
out regard to whether the individuals receive assistance 
under the State program funded under this part.’’.
SEC. 105. EFFECT ON OTHER LAWS AND EMPLOYMENT BEN-
EFITS. 
(a) MORE PROTECTIVE LAWS, AGREEMENTS, PRO-
GRAMS, AND PLANS.—Nothing in this title shall be con-
strued to supersede any provision of any Federal, State, 
or local law, collective bargaining agreement, or employ-
ment benefits program or plan that provides—
(1) greater leave benefits for victims of domes-
tic or sexual violence than the rights established 
under this title; or 
(2) leave benefits for a larger population of vic-
tims of domestic or sexual violence (as defined in 
such law, agreement, program, or plan) than the vic-
tims of domestic or sexual violence covered under 
this title. 
(b) LESS PROTECTIVE LAWS, AGREEMENTS, PRO-
GRAMS, AND PLANS.—The rights established for victims 
of domestic or sexual violence under this title shall not 
be diminished by any State or local law, collective bar-
gaining agreement, or employment benefits program or 
plan. 
SEC. 106. CONFORMING AMENDMENT. 
Section 1003(a)(1) of the Rehabilitation Act Amend-
ments of 1986 (42 U.S.C. 2000d–7(a)(1)) is amended by 
inserting ‘‘title I or III of the Security and Financial Em-
powerment Act,’’ before ‘‘or the provisions’’.
SEC. 107. EFFECTIVE DATE. 
This title and the amendment made by this title take 
effect 180 days after the date of enactment of this Act. 
TITLE II—ENTITLEMENT TO UN-
EMPLOYMENT 
COMPENSA-
TION FOR VICTIMS OF DO-
MESTIC VIOLENCE, DATING 
VIOLENCE, SEXUAL ASSAULT, 
OR STALKING 
SEC. 201. PURPOSES. 
The purposes of this title are, pursuant to the affirm-
ative power of Congress to enact legislation under the por-
tions of section 8 of article I of the Constitution relating 
to laying and collecting taxes, providing for the general 
welfare, and regulation of commerce among the several 
States, and under section 5 of the 14th amendment to 
the Constitution—
(1) to promote the national interest in reducing 
domestic violence, dating violence, sexual assault, 
and stalking by enabling victims of domestic or sex-
ual violence to maintain the financial independence 
necessary to leave abusive situations, achieve safety, 
and minimize the physical and emotional injuries 
from domestic or sexual violence, and to reduce the 
devastating economic consequences of domestic or 
sexual violence to employers and employees;
ment insurance to those who are separated from 
their employment as a result of domestic or sexual 
violence, in a manner that accommodates the legiti-
mate interests of employers and protects the safety 
of all persons in the workplace. 
SEC. 202. UNEMPLOYMENT COMPENSATION AND TRAINING 
PROVISIONS. 
(a) UNEMPLOYMENT COMPENSATION.—Section 3304 
of the Internal Revenue Code of 1986 (relating to approval 
of State unemployment compensation laws) is amended—
(1) in subsection (a)—
(A) in paragraph (18), by striking ‘‘and’’ 
at the end; 
(B) by redesignating paragraph (19) as 
paragraph (20); and 
(C) by inserting after paragraph (18) the 
following new paragraph: 
‘‘(19) compensation shall not be denied where 
an individual is separated from employment due to 
circumstances resulting from the individual’s experi-
ence of domestic or sexual violence; and’’; and 
(2) by adding at the end the following new sub-
section: 
‘‘(g) CONSTRUCTION.—
‘‘(1) IN GENERAL.—For purposes of subsection 
(a)(19), an individual’s separation from employment 
shall be treated as due to circumstances resulting
from the individual’s experience of domestic or sex-
ual violence if the separation resulted from—
‘‘(A) the individual’s reasonable fear of fu-
ture domestic or sexual violence at or en route 
to or from the individual’s place of employment; 
‘‘(B) the individual’s wish to relocate in 
order to avoid future domestic or sexual vio-
lence against the individual or the individual’s 
family or household member (as such term is 
defined in section 3 of the Security and Finan-
cial Empowerment Act); 
‘‘(C) the individual’s need to obtain treat-
ment to address the physical, psychological, or 
legal effects of domestic or sexual violence on 
the individual or the individual’s family or 
household member (as such term is defined in 
section 3 of the Security and Financial Em-
powerment Act); 
‘‘(D) the employer’s denial of the individ-
ual’s request for leave from employment to ad-
dress domestic or sexual violence and its effects 
on the individual or the individual’s family or
household member (as such term is defined in 
section 3 of the Security and Financial Em-
powerment Act), including leave authorized by 
section 102 of the Family and Medical Leave 
Act of 1993 or by title I of the Security and Fi-
nancial Empowerment Act;
‘‘(E) the employer’s termination of the in-
dividual’s employment due to actions, including 
absences, taken by the individual that were nec-
essary to protect the individual or the individ-
ual’s family or household member (as such term 
is defined in section 3 of the Security and Fi-
nancial Empowerment Act) from domestic or 
sexual violence; 
‘‘(F) the employer’s termination of the in-
dividual due to circumstances resulting from 
the individual’s being, or being perceived to be, 
a victim of domestic or sexual violence; or 
‘‘(G) any other circumstance in which do-
mestic or sexual violence causes the individual 
to reasonably believe that separation from em-
ployment is necessary for the future safety of 
the individual or the individual’s family or 
household member (as such term is defined in
section 3 of the Security and Financial Em-
powerment Act). 
‘‘(2) REASONABLE
EFFORTS
TO
RETAIN
EM-
PLOYMENT.—For purposes of subsection (a)(19), if 
State law requires the individual to have made rea-
sonable efforts to retain employment as a condition 
for receiving unemployment compensation, such re-
quirement shall be met if the individual—
‘‘(A) sought protection from, or assistance 
in responding to, domestic or sexual violence, 
including calling the police, obtaining services 
from a victim services organization (as defined 
in section 3 of the Security and Financial Em-
powerment Act), or seeking legal, social work, 
medical, clerical, or other assistance; 
‘‘(B) sought safety, including refuge in a 
shelter or temporary or permanent relocation, 
whether or not the individual actually obtained 
such refuge or accomplished such relocation; or 
‘‘(C) reasonably believed that options such 
as taking a leave of absence, transferring jobs, 
or receiving an alternative work schedule would 
not be sufficient to guarantee the safety of the 
individual or the individual’s family or house-
hold member (as such term is defined in section
3 of the Security and Financial Empowerment 
Act). 
‘‘(3) ACTIVE SEARCH FOR EMPLOYMENT.—For 
purposes of subsection (a)(19), if State law requires 
the individual to actively search for employment 
after separation from employment as a condition for 
receiving unemployment compensation—
‘‘(A) such requirement shall be treated as 
met where the individual registers for work (the 
individual is not otherwise required to seek em-
ployment on a weekly basis); and 
‘‘(B) such law may not categorize an em-
ployment opportunity as suitable work for the 
individual unless such employment opportunity 
reasonably accommodates the individual’s need 
to address the physical, psychological, legal, and 
other effects of domestic or sexual violence. 
‘‘(4) PROVISION
OF
INFORMATION
TO
MEET 
CERTAIN REQUIREMENTS.—
‘‘(A) IN GENERAL.—In determining if an 
individual meets the requirements of para-
graphs (1), (2), and (3), the unemployment 
agency of the State in which an individual is re-
questing unemployment compensation by reason 
of subsection (a)(19) may require the individual
to provide certification that the separation from 
employment was due to circumstances resulting 
from the individual’s, or the individual’s family 
or household member’s (as such term is defined 
in section 3 of the Security and Financial Em-
powerment Act), experience of domestic or sex-
ual violence. 
‘‘(B) SATISFACTION
OF
CERTIFICATION 
REQUIREMENT.—An individual may satisfy the 
certification requirement of subparagraph (A) 
by providing to the unemployment agency—
‘‘(i) a sworn statement of the indi-
vidual; 
‘‘(ii) documentation from an em-
ployee, agent, or volunteer of a victim serv-
ices organization (as defined in section 3 of 
the Security and Financial Empowerment 
Act), an attorney, a member of the clergy, 
or a medical or other professional, from 
whom the individual or the individual’s 
family or household member (as such term 
is defined in section 3 of the Security and 
Financial Empowerment Act) has sought 
assistance in addressing domestic or sexual 
violence and the effects of that violence;
‘‘(iii) a police or court record; or 
‘‘(iv) other corroborating evidence. 
‘‘(C) CONFIDENTIALITY.—All information 
provided to the unemployment agency pursuant
to this paragraph, including a statement of an 
individual or any other documentation, record, 
or corroborating evidence, and the fact that an 
individual has applied for, inquired about, or 
obtained unemployment compensation available 
by reason of subsection (a)(19) shall be re-
tained in the strictest confidence by the individ-
ual’s former or current employer and the unem-
ployment agency, except to the extent that dis-
closure is—
‘‘(i) requested or consented to by the 
individual in writing; or 
‘‘(ii) otherwise required by applicable 
Federal or State law.’’. 
(b) UNEMPLOYMENT COMPENSATION PERSONNEL 
TRAINING.—Section 303(a) of the Social Security Act (42 
U.S.C. 503(a)) is amended—
(1) by redesignating paragraphs (4) through 
(10) as paragraphs (5) through (11), respectively; 
and
(2) by inserting after paragraph (3) the fol-
lowing new paragraph: 
‘‘(4) Such methods of administration as will en-
sure that—
‘‘(A) applicants for unemployment com-
pensation and individuals inquiring about such 
compensation are adequately notified of the 
provisions of subsections (a)(19) and (g) of sec-
tion 3304 of the Internal Revenue Code of 1986 
(relating to the availability of unemployment 
compensation for victims of domestic or sexual 
violence); and 
‘‘(B) claims reviewers and hearing per-
sonnel are adequately trained in—
‘‘(i) the nature and dynamics of do-
mestic or sexual violence (as defined in 
section 3306(u) of the Internal Revenue 
Code of 1986); and 
‘‘(ii) methods of ascertaining and 
keeping confidential information about pos-
sible experiences of domestic or sexual vio-
lence (as so defined) to ensure that—
‘‘(I) requests for unemployment 
compensation based on separations 
stemming from such violence are reli-
ably screened, identified, and adju-
dicated; and 
‘‘(II) full confidentiality is pro-
vided for the individual’s claim and 
submitted evidence; and’’. 
(c) TANF PERSONNEL TRAINING.—Section 402(a) 
of the Social Security Act (42 U.S.C. 602(a)) is amended 
by adding at the end the following new paragraph: 
‘‘(8) CERTIFICATION
THAT
THE
STATE
WILL 
PROVIDE INFORMATION TO VICTIMS OF DOMESTIC 
AND
SEXUAL
VIOLENCE.—A certification by the 
chief officer of the State that the State has estab-
lished and is enforcing standards and procedures 
to—
‘‘(A) ensure that applicants for assistance 
under the program and individuals inquiring 
about such assistance are adequately notified 
of—
‘‘(i) the provisions of subsections 
(a)(19) and (g) of section 3304 of the In-
ternal Revenue Code of 1986 (relating to 
the availability of unemployment com-
pensation for victims of domestic or sexual 
violence); and
‘‘(ii) assistance made available by the 
State to victims of domestic or sexual vio-
lence; 
‘‘(B) ensure that case workers and other 
agency personnel responsible for administering 
the State program funded under this part are 
adequately trained in—
‘‘(i) the nature and dynamics of do-
mestic or sexual violence (as defined in 
section 3306(u) of the Internal Revenue 
Code of 1986); 
‘‘(ii) State standards and procedures 
relating to the prevention of, and assist-
ance for individuals who experience, do-
mestic or sexual violence (as so defined); 
and 
‘‘(iii) methods of ascertaining and 
keeping confidential information about pos-
sible experiences of domestic or sexual vio-
lence (as so defined); 
‘‘(C) if a State has elected to establish and 
enforce standards and procedures regarding the 
screening for and identification of domestic vio-
lence pursuant to paragraph (7), ensure that—
‘‘(i) applicants for assistance under 
the program and individuals inquiring 
about such assistance are adequately noti-
fied of options available under such stand-
ards and procedures; and 
‘‘(ii) case workers and other agency 
personnel responsible for administering the 
State program funded under this part are 
provided with adequate training regarding 
such standards and procedures and options 
available under such standards and proce-
dures; and 
‘‘(D) ensure that the training required 
under subparagraphs (B) and, if applicable, 
(C)(ii) is provided through a training program 
operated by an eligible entity (as defined in sec-
tion 202(d)(2) of the Security and Financial 
Empowerment Act).’’. 
(d) DOMESTIC AND SEXUAL VIOLENCE TRAINING 
GRANT PROGRAM.—
(1) GRANTS
AUTHORIZED.—The Secretary of 
Health and Human Services (in this subsection re-
ferred to as the ‘‘Secretary’’) is authorized to 
award—
(A) a grant to a national victim services 
organization in order for such organization to—
(i) develop and disseminate a model 
training program (and related materials)
for the training required under section 
303(a)(4)(B) of the Social Security Act 
(42 U.S.C. 503(a)(4)(B)), as added by 
subsection (b), and under subparagraphs 
(B) and, if applicable, (C)(ii) of section 
402(a)(8) of the such Act (42 U.S.C. 
602(a)(8)), as added by subsection (c); and 
(ii) provide technical assistance with 
respect to such model training program; 
and 
(B) grants to State, tribal, or local agen-
cies in order for such agencies to contract with 
eligible entities to provide State, tribal, or local 
case workers and other State, tribal, or local 
agency personnel responsible for administering 
the temporary assistance to needy families pro-
gram established under part A of title IV of the 
Social Security Act in a State or Indian res-
ervation with the training required under sub-
paragraphs (B) and, if applicable, (C)(ii) of 
such section 402(a)(8).
(2) ELIGIBLE ENTITY DEFINED.—For purposes 
of paragraph (1)(B), the term ‘‘eligible entity’’ 
means an entity—
(A) that is—
(i) a State or tribal domestic violence 
coalition or sexual assault coalition; 
(ii) a State or local victim services or-
ganization with recognized expertise in the 
dynamics of domestic or sexual violence 
whose primary mission is to provide serv-
ices to victims of domestic or sexual vio-
lence, such as a rape crisis center or do-
mestic violence program; or 
(iii) 
an 
organization 
with 
dem-
onstrated expertise in State or county wel-
fare laws and implementation of such laws 
and experience with disseminating informa-
tion on such laws and implementation, but 
only if such organization will provide the 
required training in partnership with an 
entity described in clause (i) or (ii); and 
(B) that—
(i) has demonstrated expertise in both 
domestic and sexual assault, such as a
joint domestic violence and sexual assault 
coalition; or 
(ii) will provide the required training 
in partnership with an entity described in 
clause (i) or (ii) of subparagraph (A) in 
order to comply with the dual domestic vio-
lence and sexual assault expertise require-
ment under clause (i). 
(3) APPLICATION.—An entity seeking a grant 
under this subsection shall submit an application to 
the Secretary at such time, in such form and man-
ner, and containing such information as the Sec-
retary specifies. 
(4) REPORTS.—
(A) REPORTS
TO
CONGRESS.—The Sec-
retary shall annually submit a report to Con-
gress on the grant program established under 
this subsection. 
(B) REPORTS
AVAILABLE
TO
PUBLIC.—
The Secretary shall establish procedures for the 
dissemination to the public of each report sub-
mitted under subparagraph (A). Such proce-
dures shall include the use of the Internet to 
disseminate such reports. 
(5) AUTHORIZATION OF APPROPRIATIONS.—
(A) AUTHORIZATION.—There are author-
ized to be appropriated—
(i) $1,000,000 for fiscal year 2004 to 
carry out the provisions of paragraph 
(1)(A); and 
(ii) $12,000,000 for each of fiscal 
years 2005 through 2007 to carry out the 
provisions of paragraph (1)(B). 
(B) THREE-YEAR AVAILABILITY OF GRANT 
FUNDS.—Each recipient of a grant under this 
subsection shall return to the Secretary of 
Health and Human Services any unused por-
tion of such grant not later than 3 years after 
the date the grant was awarded, together with 
any earnings on such unused portion. 
(C) AMOUNTS RETURNED.—Any amounts 
returned pursuant to subparagraph (B) shall be 
available without further appropriation to the 
Secretary of Health and Human Services for 
the purpose of carrying out the provisions of 
paragraph (1)(B). 
(e) DEFINITION
OF DOMESTIC
OR SEXUAL VIO-
LENCE.—Section 3306 of the Internal Revenue Code of 
1986 (relating to definitions) is amended by adding at the 
end the following:
‘‘(u) DOMESTIC OR SEXUAL VIOLENCE.—For pur-
poses of this chapter, the term ‘domestic or sexual vio-
lence’ means domestic violence, dating violence, sexual as-
sault, or stalking, as those terms are defined in section 
3 of the Security and Financial Empowerment Act.’’. 
(f) EFFECTIVE DATE.—
(1) UNEMPLOYMENT AMENDMENTS.—
(A) IN GENERAL.—Except as provided in 
subparagraph (B) and paragraph (2), the 
amendments made by this section shall apply in 
the case of compensation paid for weeks begin-
ning on or after the expiration of 180 days 
from the date of enactment of this Act. 
(B) EXTENSION OF EFFECTIVE DATE FOR 
STATE LAW AMENDMENT.—
(i) IN GENERAL.—If the Secretary of 
Labor identifies a State as requiring a 
change to its statutes or regulations in 
order to comply with the amendments 
made by this section (excluding the amend-
ment made by subsection (c)), such 
amendments shall apply in the case of 
compensation paid for weeks beginning 
after the earlier of—
(I) the date the State changes its 
statutes or regulations in order to 
comply with such amendments; or 
(II) the end of the first session of 
the State legislature which begins 
after the date of enactment of this
Act or which began prior to such date 
and remained in session for at least 
25 calendar days after such date; 
except that in no case shall such amend-
ments apply before the date that is 180 
days after the date of enactment of this 
Act. 
(ii) SESSION DEFINED.—In this sub-
paragraph, the term ‘‘session’’ means a 
regular, special, budget, or other session of 
a State legislature. 
(2) TANF AMENDMENT.—
(A) IN GENERAL.—Except as provided in 
subparagraph (B), the amendment made by 
subsection (c) shall take effect on the date of 
enactment of this Act. 
(B) EXTENSION OF EFFECTIVE DATE FOR 
STATE
LAW
AMENDMENT.—In the case of a 
State plan under part A of title IV of the Social
Security Act which the Secretary of Health and 
Human Services determines requires State leg-
islation in order for the plan to meet the addi-
tional requirements imposed by the amendment 
made by subsection (c), the State plan shall not 
be regarded as failing to comply with the re-
quirements of such amendment on the basis of 
its failure to meet these additional requirements 
before the first day of the first calendar quarter 
beginning after the close of the first regular 
session of the State legislature that begins after 
the date of enactment of this Act. For purposes 
of the previous sentence, in the case of a State 
that has a 2-year legislative session, each year 
of the session is considered to be a separate 
regular session of the State legislature.
TITLE III—VICTIMS’ 
EMPLOYMENT SUSTAINABILITY 
SEC. 301. SHORT TITLE. 
This title may be cited as the ‘‘Victims’ Employment 
Sustainability Act’’.
SEC. 302. PURPOSES. 
The purposes of this title are, pursuant to the affirm-
ative power of Congress to enact legislation under the por-
tions of section 8 of article I of the Constitution relating
to providing for the general welfare and to regulation of 
commerce among the several States, and under section 5 
of the 14th amendment to the Constitution—
(1) to promote the national interest in reducing 
domestic violence, dating violence, sexual assault, 
and stalking by enabling victims of domestic or sex-
ual violence to maintain the financial independence 
necessary to leave abusive situations, achieve safety, 
and minimize the physical and emotional injuries 
from domestic or sexual violence, and to reduce the 
devastating economic consequences of domestic or 
sexual violence to employers and employees; 
(2) to promote the national interest in ensuring 
that victims of domestic or sexual violence can re-
cover from and cope with the effects of such vio-
lence, and participate in criminal and civil justice 
processes, without fear of adverse economic con-
sequences from their employers; 
(3) to ensure that victims of domestic or sexual 
violence can recover from and cope with the effects 
of such violence, and participate in criminal and civil 
justice processes, without fear of adverse economic 
consequences with respect to public benefits; 
(4) to promote the purposes of the 14th amend-
ment to the Constitution by preventing sex-based
SEC. 303. PROHIBITED DISCRIMINATORY ACTS. 
(a) IN GENERAL.—An employer shall not fail to hire, 
refuse to hire, discharge, or harass any individual, or oth-
erwise discriminate against any individual with respect to 
the compensation, terms, conditions, or privileges of em-
ployment of the individual (including retaliation in any 
form or manner), and a public agency shall not deny, re-
duce, or terminate the benefits of, otherwise sanction, or 
harass any individual, or otherwise discriminate against 
any individual with respect to the amount, terms, or condi-
tions of public assistance of the individual (including retal-
iation in any form or manner), because—
(1) the individual involved—
(A) is or is perceived to be a victim of do-
mestic or sexual violence; 
(B) attended, participated in, prepared for, 
or requested leave to attend, participate in, or 
prepare for, a criminal or civil court proceeding 
relating to an incident of domestic or sexual vi-
olence of which the individual, or the family or 
household member of the individual, was a vic-
tim; or 
(C) requested an adjustment to a job 
structure, workplace facility, or work require-
ment, including a transfer, reassignment, or 
modified schedule, leave, a changed telephone
number or seating assignment, installation of a 
lock, or implementation of a safety procedure, 
in response to actual or threatened domestic or 
sexual violence, regardless of whether the re-
quest was granted; or 
(2) the workplace is disrupted or threatened by 
the action of a person whom the individual states
has committed or threatened to commit domestic or 
sexual violence against the individual, or the individ-
ual’s family or household member.
(b) DEFINITIONS.—In this section: 
(1) DISCRIMINATE.—The term ‘‘discriminate’’, 
used with respect to the terms, conditions, or privi-
leges of employment or with respect to the terms or 
conditions of public assistance, includes not making 
a reasonable accommodation to the known limita-
tions of an otherwise qualified individual—
(A) who is a victim of domestic or sexual 
violence; 
(B) who is—
(i) an applicant or employee of the 
employer (including a public agency); or 
(ii) an applicant for or recipient of 
public assistance from the public agency; 
and
(C) whose limitations resulted from cir-
cumstances relating to being a victim of domes-
tic or sexual violence; 
unless the employer or public agency can dem-
onstrate that the accommodation would impose an 
undue hardship on the operation of the employer or 
public agency. 
(2) QUALIFIED INDIVIDUAL.—The term ‘‘quali-
fied individual’’ means—
(A) in the case of an applicant or employee 
described in paragraph (1)(B)(i), an individual 
who, with or without reasonable accommoda-
tion, can perform the essential functions of the 
employment position that such individual holds 
or desires; or 
(B) in the case of an applicant or recipient 
described in paragraph (1)(B)(ii), an individual 
who, with or without reasonable accommoda-
tion, can satisfy the essential requirements of 
the program providing the public assistance 
that the individual receives or desires. 
(3) REASONABLE ACCOMMODATION.—The term 
‘‘reasonable accommodation’’ may include an adjust-
ment to a job structure, workplace facility, or work 
requirement, including a transfer, reassignment, or
modified schedule, leave, a changed telephone num-
ber or seating assignment, installation of a lock, or 
implementation of a safety procedure, in response to 
actual or threatened domestic or sexual violence. 
(4) UNDUE HARDSHIP.—
(A) IN GENERAL.—The term ‘‘undue hard-
ship’’ means an action requiring significant dif-
ficulty or expense, when considered in light of 
the factors set forth in subparagraph (B). 
(B) FACTORS TO BE CONSIDERED.—In de-
termining whether a reasonable accommodation 
would impose an undue hardship on the oper-
ation of an employer or public agency, factors 
to be considered include—
(i) the nature and cost of the reason-
able accommodation needed under this sec-
tion; 
(ii) the overall financial resources of 
the facility involved in the provision of the 
reasonable accommodation, the number of 
persons employed at such facility, the ef-
fect on expenses and resources, or the im-
pact otherwise of such accommodation on 
the operation of the facility;
(iii) the overall financial resources of 
the employer or public agency, the overall 
size of the business of an employer or pub-
lic agency with respect to the number of 
employees of the employer or public agen-
cy, and the number, type, and location of 
the facilities of an employer or public agen-
cy; and 
(iv) the type of operation of the em-
ployer or public agency, including the com-
position, structure, and functions of the 
workforce of the employer or public agen-
cy, the geographic separateness of the fa-
cility from the employer or public agency, 
and the administrative or fiscal relation-
ship of the facility to the employer or pub-
lic agency. 
SEC. 304. ENFORCEMENT. 
(a) CIVIL ACTION BY INDIVIDUALS.—
(1) LIABILITY.—Any employer or public agency 
that violates section 303 shall be liable to any indi-
vidual affected for—
(A) damages equal to the amount of 
wages, salary, employment benefits, public as-
sistance, or other compensation denied or lost
to such individual by reason of the violation, 
and the interest on that amount calculated at 
the prevailing rate; 
(B) compensatory damages, including dam-
ages for future pecuniary losses, emotional 
pain, suffering, inconvenience, mental anguish, 
loss of enjoyment or life, and other nonpecu-
niary losses; 
(C) such punitive damages, up to 3 times 
the amount of actual damages sustained, as the 
court described in paragraph (2) shall deter-
mine to be appropriate; and 
(D) such equitable relief as may be appro-
priate, including employment, reinstatement, 
and promotion. 
(2) RIGHT OF ACTION.—An action to recover 
the damages or equitable relief prescribed in para-
graph (1) may be maintained against any employer 
or public agency in any Federal or State court of 
competent jurisdiction by any 1 or more individuals 
described in section 303. 
(b) ACTION BY DEPARTMENT OF JUSTICE.—The At-
torney General may bring a civil action in any Federal 
or State court of competent jurisdiction to recover the 
damages or equitable relief described in subsection (a)(1).
SEC. 305. ATTORNEY’S FEES. 
Section 722(b) of the Revised Statutes (42 U.S.C. 
1988(b)) is amended by inserting ‘‘the Victims’ Employ-
ment Sustainability Act,’’ after ‘‘title VI of the Civil 
Rights Act of 1964,’’.
TITLE IV—VICTIMS OF ABUSE 
INSURANCE PROTECTION 
SEC. 401. SHORT TITLE. 
This title may be cited as the ‘‘Victims of Abuse In-
surance Protection Act’’. 
SEC. 402. DEFINITIONS. 
In this title: 
(1) ABUSE.—The term ‘‘abuse’’ means the oc-
currence of 1 or more of the following acts by a cur-
rent or former household or family member, intimate 
partner, or caretaker: 
(A) Attempting to cause or causing an-
other person bodily injury, physical harm, sub-
stantial emotional distress, psychological trau-
ma, rape, sexual assault, or involuntary sexual 
intercourse. 
(B) Engaging in a course of conduct or re-
peatedly committing acts toward another per-
son, including following the person without 
proper authority and under circumstances that
place the person in reasonable fear of bodily in-
jury or physical harm. 
(C) Subjecting another person to false im-
prisonment or kidnapping. 
(D) Attempting to cause or causing dam-
age to property so as to intimidate or attempt 
to control the behavior of another person. 
(2) HEALTH CARRIER.—The term ‘‘health car-
rier’’ means a person that contracts or offers to con-
tract on a risk-assuming basis to provide, deliver, ar-
range for, pay for, or reimburse any of the cost of 
health care services, including a sickness and acci-
dent insurance company, a health maintenance orga-
nization, a nonprofit hospital and health service cor-
poration or any other entity providing a plan of 
health insurance, health benefits or health services. 
(3) INSURED.—The term ‘‘insured’’ means a 
party named on a policy, certificate, or health ben-
efit plan, including an individual, corporation, part-
nership, association, unincorporated organization, or 
any similar entity, as the person with legal rights to 
the benefits provided by the policy, certificate, or 
health benefit plan. For group insurance, such term 
includes a person who is a beneficiary covered by a 
group policy, certificate, or health benefit plan. For
life insurance, the term refers to the person whose 
life is covered under an insurance policy. 
(4) INSURER.—The term ‘‘insurer’’ means any 
person, reciprocal exchange, inter insurer, Lloyds in-
surer, fraternal benefit society, or other legal entity 
engaged in the business of insurance, including 
agents, brokers, adjusters, and third-party adminis-
trators; and employers who provide or make avail-
able employment benefits through an employee ben-
efit plan, as defined in section 3(3) of the Employee 
Retirement Income Security Act of 1974 (29 U.S.C. 
102(3)). The term also includes health carriers, 
health benefit plans, and life, disability, and prop-
erty and casualty insurers. 
(5) POLICY.—The term ‘‘policy’’ means a con-
tract of insurance, certificate, indemnity, suretyship, 
or annuity issued, proposed for issuance or intended 
for issuance by an insurer, including endorsements 
or riders to an insurance policy or contract. 
(6) SUBJECT OF ABUSE.—The term ‘‘subject of 
abuse’’ means— 
(A) a person against whom an act of abuse 
has been directed;
(B) a person who has prior or current in-
juries, illnesses, or disorders that resulted from 
abuse; or 
(C) a person who seeks, may have sought, 
or had reason to seek medical or psychological 
treatment for abuse, protection, court-ordered 
protection, or shelter from abuse. 
SEC. 403. DISCRIMINATORY ACTS PROHIBITED. 
(a) IN GENERAL.—No insurer may, directly or indi-
rectly, engage in any of the following acts or practices on 
the basis that the applicant or insured, or any person em-
ployed by the applicant or insured or with whom the appli-
cant or insured is known to have a relationship or associa-
tion, is, has been, or may be the subject of abuse or has 
incurred or may incur abuse-related claims: 
(1) Denying, refusing to issue, renew or reissue, 
or canceling or otherwise terminating an insurance 
policy or health benefit plan. 
(2) Restricting, excluding, or limiting insurance 
coverage for losses or denying a claim, except as oth-
erwise permitted or required by State laws relating 
to life insurance beneficiaries. 
(3) Adding a premium differential to any insur-
ance policy or health benefit plan.
(b) PROHIBITION ON LIMITATION OF CLAIMS.—No 
insurer may, directly or indirectly, deny or limit payment 
of a claim incurred by an innocent insured as a result of 
abuse. 
(c) PROHIBITION ON TERMINATION.—
(1) IN GENERAL.—No insurer or health carrier 
may terminate health coverage for a subject of abuse 
because coverage was originally issued in the name 
of the abuser and the abuser has divorced, separated 
from, or lost custody of the subject of abuse or the 
abuser’s coverage has terminated voluntarily or in-
voluntarily and the subject of abuse does not qualify 
for an extension of coverage under part 6 of subtitle 
B of title I of the Employee Retirement Income Se-
curity Act of 1974 (29 U.S.C. 1161 et seq.) or sec-
tion 4980B of the Internal Revenue Code of 1986. 
(2) PAYMENT OF PREMIUMS.—Nothing in para-
graph (1) shall be construed to prohibit the insurer 
from requiring that the subject of abuse pay the full 
premium for the subject’s coverage under the health 
plan if the requirements are applied to all insured of 
the health carrier. 
(3) EXCEPTION.—An insurer may terminate 
group coverage to which this subsection applies after 
the continuation coverage period required by this
subsection has been in force for 18 months if it of-
fers conversion to an equivalent individual plan. 
(4) CONTINUATION
COVERAGE.—The continu-
ation of health coverage required by this subsection 
shall be satisfied by any extension of coverage under 
part 6 of subtitle B of title I of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C. 
1161 et seq.) or section 4980B of the Internal Rev-
enue Code of 1986 provided to a subject of abuse 
and is not intended to be in addition to any exten-
sion of coverage otherwise provided for under such 
part 6 or section 4980B. 
(d) USE OF INFORMATION.—
(1) LIMITATION.—
(A) IN GENERAL.—In order to protect the 
safety and privacy of subjects of abuse, no per-
son employed by or contracting with an insurer 
or health benefit plan may— 
(i) use, disclose, or transfer informa-
tion relating to abuse status, acts of abuse, 
abuse-related medical conditions or the ap-
plicant’s or insured’s status as a family 
member, employer, associate, or person in 
a relationship with a subject of abuse for 
any purpose unrelated to the direct provi-
sion of health care services unless such 
use, disclosure, or transfer is required by 
an order of an entity with authority to reg-
ulate insurance or an order of a court of 
competent jurisdiction; or 
(ii) disclose or transfer information 
relating to an applicant’s or insured’s mail-
ing address or telephone number or the 
mailing address and telephone number of a 
shelter for subjects of abuse, unless such 
disclosure or transfer— 
(I) is required in order to provide 
insurance coverage; and 
(II) does not have the potential 
to endanger the safety of a subject of 
abuse. 
(B) RULE OF CONSTRUCTION.—Nothing in 
this paragraph may be construed to limit or 
preclude a subject of abuse from obtaining the 
subject’s own insurance records from an in-
surer. 
(2) AUTHORITY
OF
SUBJECT
OF
ABUSE.—A 
subject of abuse, at the absolute discretion of the 
subject of abuse, may provide evidence of abuse to 
an insurer for the limited purpose of facilitating
treatment of an abuse-related condition or dem-
onstrating that a condition is abuse-related. Nothing 
in this paragraph shall be construed as authorizing 
an insurer or health carrier to disregard such pro-
vided evidence.
SEC. 404. INSURANCE PROTOCOLS FOR SUBJECTS OF 
ABUSE. 
Insurers shall develop and adhere to written policies 
specifying procedures to be followed by employees, con-
tractors, producers, agents, and brokers for the purpose 
of protecting the safety and privacy of a subject of abuse 
and otherwise implementing this title when taking an ap-
plication, investigating a claim, or taking any other action 
relating to a policy or claim involving a subject of abuse. 
SEC. 405. REASONS FOR ADVERSE ACTIONS. 
An insurer that takes an action that adversely affects 
a subject of abuse, shall advise the subject of abuse appli-
cant or insured of the specific reasons for the action in 
writing. For purposes of this section, reference to general 
underwriting practices or guidelines shall not constitute 
a specific reason. 
SEC. 406. LIFE INSURANCE. 
Nothing in this title shall be construed to prohibit 
a life insurer from declining to issue a life insurance policy 
if the applicant or prospective owner of the policy is or
would be designated as a beneficiary of the policy, and 
if—
(1) the applicant or prospective owner of the 
policy lacks an insurable interest in the insured; or 
(2) the applicant or prospective owner of the 
policy is known, on the basis of police or court 
records, to have committed an act of abuse against 
the proposed insured. 
SEC. 407. SUBROGATION WITHOUT CONSENT PROHIBITED. 
Subrogation of claims resulting from abuse is prohib-
ited without the informed consent of the subject of abuse. 
SEC. 408. ENFORCEMENT. 
(a) FEDERAL TRADE COMMISSION.—
(1) IN GENERAL.—The Federal Trade Commis-
sion shall have the power to examine and investigate 
any insurer to determine whether such insurer has 
been or is engaged in any act or practice prohibited 
by this title. 
(2) CEASE AND DESIST ORDERS.—If the Fed-
eral Trade Commission determines an insurer has 
been or is engaged in any act or practice prohibited 
by this title, the Commission may take action 
against such insurer by the issuance of a cease and 
desist order as if the insurer was in violation of sec-
tion 5 of the Federal Trade Commission Act. Such
cease and desist order may include any individual re-
lief warranted under the circumstances, including 
temporary, preliminary, and permanent injunctive 
and compensatory relief. 
(b) PRIVATE CAUSE OF ACTION.—
(1) IN GENERAL.—An applicant or insured who 
believes that the applicant or insured has been ad-
versely affected by an act or practice of an insurer 
in violation of this title may maintain an action 
against the insurer in a Federal or State court of 
original jurisdiction.
(2) RELIEF.—Upon proof of such conduct by a 
preponderance of the evidence in an action described 
in paragraph (1), the court may award appropriate 
relief, including temporary, preliminary, and perma-
nent injunctive relief and compensatory and punitive 
damages, as well as the costs of suit and reasonable 
fees for the aggrieved individual’s attorneys and ex-
pert witnesses. 
(3) STATUTORY
DAMAGES.—With respect to 
compensatory damages in an action described in 
paragraph (1), the aggrieved individual may elect, at 
any time prior to the rendering of final judgment, to 
recover in lieu of actual damages, an award of statu-
tory damages in the amount of $5,000 for each vio-
lation. 
SEC. 409. EFFECTIVE DATE. 
This title shall apply with respect to any action taken 
on or after the date of enactment of this Act.
TITLE V—WORKPLACE SAFETY 
PROGRAM TAX CREDIT 
SEC. 501. CREDIT FOR COSTS TO EMPLOYERS OF IMPLE-
MENTING WORKPLACE SAFETY PROGRAMS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to business related credits) is amended by 
adding at the end the following: 
‘‘SEC. 45G. WORKPLACE SAFETY PROGRAM CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
workplace safety program credit determined under this 
section for the taxable year is, for any employer, an 
amount equal to 40 percent of the domestic and sexual 
violence safety and education costs paid or incurred by 
such employer during the taxable year. 
‘‘(b) DEFINITIONS.—For purposes of this section—
‘‘(1) DOMESTIC AND SEXUAL VIOLENCE SAFETY 
AND EDUCATION COST.—
‘‘(A) IN
GENERAL.—The term ‘domestic 
and sexual violence safety and education cost’
means any cost certified by the Secretary of 
Labor to the Secretary as being for the purpose 
of—
‘‘(i) ensuring the safety of employees 
from domestic or sexual violence, 
‘‘(ii) providing assistance to employees 
and the spouses and dependents of employ-
ees with respect to domestic or sexual vio-
lence, 
‘‘(iii) providing legal or medical serv-
ices to employees and the spouses and de-
pendents of employees subjected to, or at 
risk from, domestic or sexual violence, 
‘‘(iv) educating employees about the 
issue of domestic or sexual violence, or 
‘‘(v) implementing human resource or 
personnel policies initiated to protect em-
ployees from domestic or sexual violence or 
to support employees who have been vic-
tims of domestic or sexual violence. 
‘‘(B) TYPES
OF
COSTS.—Such term in-
cludes costs certified by the Secretary of Labor 
to the Secretary as being for the purpose of—
‘‘(i) the hiring of new security per-
sonnel in order to address domestic or sex-
ual violence, 
‘‘(ii) the creation of buddy systems or 
escort systems for walking employees to 
parking lots, parked cars, subway stations, 
or bus stops, in order to address domestic 
or sexual violence, 
‘‘(iii) the purchase or installation of 
new security equipment, including surveil-
lance equipment, lighting fixtures, cardkey 
access systems, and identification systems, 
in order to address domestic or sexual vio-
lence, 
‘‘(iv) the establishment of an employee 
assistance line or other employee assist-
ance services, in order to address domestic 
or sexual violence, for the use of individual 
employees, including counseling or referral 
services undertaken in consultation and co-
ordination with national, State, or local do-
mestic violence coalitions, sexual assault 
coalitions, domestic violence programs, or 
sexual assault programs,
‘‘(v) the retention of an attorney to 
provide legal services to employees seeking 
restraining orders or other legal recourse 
from domestic or sexual violence, 
‘‘(vi) the establishment of medical 
services addressing the medical needs of 
employees who are victims of domestic or 
sexual violence, 
‘‘(vii) the retention of a financial ex-
pert or an accountant to provide financial 
counseling to employees seeking to escape 
from domestic or sexual violence, 
‘‘(viii) the establishment of an edu-
cation program for employees, consisting of 
seminars or training sessions about domes-
tic or sexual violence undertaken in con-
sultation and coordination with national, 
State, or local domestic violence coalitions, 
sexual assault coalitions, domestic violence 
programs, or sexual assault programs, 
‘‘(ix) studies of the cost, impact, or 
extent of domestic or sexual violence at the 
employer’s place of business, if such stud-
ies are made available to the public and
protect the identity of employees included 
in the study, 
‘‘(x) the publication of a regularly dis-
seminated newsletter or other regularly 
disseminated educational materials about 
domestic or sexual violence, 
‘‘(xi) the implementation of leave poli-
cies for the purpose of allowing or accom-
modating the needs of victims of domestic 
or sexual violence to pursue counseling, 
legal assistance, or safety planning, includ-
ing leave from work to attend meetings 
with attorneys, to give evidentiary state-
ments or depositions, and to attend hear-
ings or trials in court, 
‘‘(xii) the implementation of flexible 
work policies for the purpose of allowing or 
accommodating the needs of employees 
who are victims of domestic or sexual vio-
lence, or employees at risk with respect to 
such crimes, to avoid assailants, 
‘‘(xiii) the implementation of transfer 
policies for the purpose of allowing or ac-
commodating the needs of employees sub-
jected to domestic or sexual violence to
change office locations within the company 
in order to avoid assailants or to allow the 
transfer of an employee who has per-
petrated domestic or sexual violence in 
order to protect the victim, including pay-
ment of costs for the transfer and reloca-
tion of an employee to another city, coun-
ty, State, or country for the purpose of 
maintaining an employee’s safety from do-
mestic or sexual violence, or 
‘‘(xiv) the provision of any of the serv-
ices described in clauses (iv) through (viii) 
to the spouses or dependents of employees. 
‘‘(C) NOTIFICATION
OF
POSSIBLE
TAX 
CONSEQUENCES.—In no event shall any cost for 
goods or services which may be included in the 
income of any employee receiving or benefiting 
from such goods or services be treated as a do-
mestic and sexual violence safety and education 
cost unless the employer notifies the employee 
in writing of the possibility of such inclusion. 
‘‘(2) DOMESTIC
OR
SEXUAL
VIOLENCE.—The 
term ‘domestic or sexual violence’ means domestic 
violence, dating violence, sexual assault, or stalking,
as those terms are defined in section 3 of the Secu-
rity and Financial Empowerment Act. 
‘‘(3) DOMESTIC VIOLENCE COALITION; SEXUAL 
ASSAULT COALITION.—The terms ‘domestic violence 
coalition’ and ‘sexual assault coalition’ have the 
meanings given the terms in section 3 of the Secu-
rity and Financial Empowerment Act.
‘‘(4) EMPLOYEE.—The term ‘employee’ means 
a person who is an employee, as defined in section 
3(9) of the Security and Financial Empowerment 
Act, except that the person may be employed by any 
employer described in paragraph (5). 
‘‘(5) EMPLOYER.—The term ‘employer’ means 
a person who is an employer, as defined in section 
3(10) of such Act, determined without regard to the 
number of individuals employed. 
‘‘(c) COORDINATION WITH OTHER PROVISIONS.—No 
credit or deduction shall be allowed under any other provi-
sion of this title for any amount for which a credit is al-
lowed under this section.’’. 
(b) TREATMENT AS GENERAL BUSINESS CREDIT.—
(1) IN GENERAL.—Subsection (b) of section 38 
of the Internal Revenue Code of 1986 (relating to 
general business credit) is amended by striking 
‘‘plus’’ at the end of paragraph (14), by striking the