I 115th CONGRESS 1st Session H. R. 4495 IN THE HOUSE OF REPRESENTATIVES November 30, 2017 Mr. Buck (for himself, Mr. Jody B. Hice of Georgia , Mr. Garrett , Mr. Taylor , Mr. Pearce , Mr. Johnson of Louisiana , Mr. Brat , Mr. Meadows , and Mr. Fitzpatrick ) 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 deny as a trade or business expense deduction amounts paid or incurred in connection with the settlement of a sexual harassment or sexual assault claim.

1. Short title This Act may be cited as the Settlement Tax Deductions are Over for Predators Act or the STOP Act . 2. Denial of deduction for sexual harassment settlements (a) In general Section 162(f) is amended— (1) by striking and penalties and all that follows through under subsection (a) for any fine and inserting the following: , penalties, and other amounts.— No deduction shall be allowed under subsection (a) for any of the following: (1) Any fine , and (2) by adding at the end the following new paragraph: (2) Any amount paid or incurred on account of a judgment or settlement (whether by suit or agreement and whether as lump sum or periodic payments) originating from, or to require the non-disclosure of or otherwise prevent, a claim or accusation of— (A) that which would constitute an offense under chapter 109A of title 18, United States Code, or (B) sexual harassment (including unwelcome sexual advances, requests for sexual favors, or other verbal or physical harassment of a sexual nature). The preceding sentence shall include any amount paid or incurred in connection with negotiating or settling an amount described therein. . (b) Effective date The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act.