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II
116TH CONGRESS
1ST SESSION
S. 2627
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.
IN THE SENATE OF THE UNITED STATES
OCTOBER 17, 2019
Ms. CORTEZ MASTO (for herself, Mr. VAN HOLLEN, and Mr. MERKLEY) intro-
duced the following bill; which was read twice and referred to the Com-
mittee on Finance
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.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘End Double Taxation
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of Successful Civil Claims Act’’.
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•S 2627 IS
SEC. 2. ABOVE-THE-LINE DEDUCTION FOR ATTORNEY FEES
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AND COSTS IN CONNECTION WITH CIVIL
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CLAIM AWARDS.
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(a) IN GENERAL.—The first sentence of paragraph
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(20) of section 62(a) of the Internal Revenue Code of
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1986 is amended by striking ‘‘in connection with any ac-
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tion’’ and all that follows and inserting ‘‘in connection
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with any civil action.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to attorney fees and court costs
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paid during taxable years ending after the date of the en-
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actment of this Act with respect to any judgment or settle-
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ment occurring during such taxable years.
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Æ
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