To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards.

Bill: 115-hr-3583
Sponsor: full_name: Rep. Ellison, Keith [D-MN-5]
Introduced: 2017-07-28
Policy area: Taxation
Subjects: Civil actions and liability

Income tax deductions

Legal fees and court costs
Latest action: action_date: 2017-07-28
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-07-28
action_desc: Introduced in House
text: <p>This bill amends the Internal Revenue Code to expand the deduction from gross income (above-the-line deduction) for attorney fees and court costs to include such fees and costs paid in connection with any legal action involving a civil claim (currently, limited to actions involving unlawful discrimination, the False Claims Act, and Medicare payments). </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 3583 IN THE HOUSE OF REPRESENTATIVES July 28, 2017 Mr. Ellison introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards.

1. Above-the-line deduction for attorney fees and costs in connection with civil claim awards (a) In general Paragraph (20) of section 62(a) of the Internal Revenue Code of 1986 is amended by inserting any civil action, including after in connection with . (b) Effective date The amendment made by this section shall apply to attorney fees and court costs paid during taxable years ending after the date of the enactment of this Act with respect to any judgment or settlement occurring during such taxable years.