S 2115 — A bill to amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes.

Introduced
Passed House
Passed Senate
Resolving Differences
To President
Enacted

Introduced by Patrick Leahy on 2017-11-9 • Last action on 2017-11-9


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This bill amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action between private parties; and (2) include any amount paid as punitive damages in gross income for income tax purposes.

Whatever America hopes to bring to pass in the world must first come to pass in the heart of America.

President Dwight D. Eisenhower

January 1953

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