1. Short title This Act may be cited as the Ending the Monopoly of Power Over Workplace Harassment through Education and Reporting Act – Part 2 or the EMPOWER Act – Part 2 . 2. Tax treatment of amounts related to judgments (a) Denial of deduction (1) In general Part IX of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 280I. Amounts related to judgments with respect to workplace harassment, including sexual harassment No deduction shall be allowed under this chapter for amounts paid or incurred by the taxpayer— (1) pursuant to any judgment or award in litigation related to workplace harassment, including sexual harassment, or (2) for expenses and attorney's fees in connection with the litigation resulting in the judgment or award described in paragraph (1) (other than expenses or attorney's fees paid by the workplace harassment plaintiff or claimant), or for any insurance covering the defense or liability of the underlying claims with respect to such litigation. . (2) Clerical amendment The table of sections for part IX of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 280I. Amounts related to judgments with respect to workplace harassment, including sexual harassment. . (3) Conforming amendment Section 162 of such Code is amended by striking subsection (q). (4) Effective date The amendments made by this subsection shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act. (b) Exclusion from income (1) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139G the following new section: 139H. Amounts received in connection with judgments, awards, and settlements with respect to workplace harassment Gross income shall not include any amount received in connection with a judgment or award in, or a settlement of— (1) a claim related to workplace harassment, including