II 115th CONGRESS 1st Session S. 2115 IN THE SENATE OF THE UNITED STATES November 9, 2017 Mr. Leahy (for himself, Mr. Blumenthal , Mr. Reed , Mrs. Gillibrand , and Ms. Hassan ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes.