II 118th CONGRESS 1st Session S. 3459 IN THE SENATE OF THE UNITED STATES December 11, 2023 Ms. Cortez Masto (for herself and Mr. Bennet ) 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 allow an above-the-line deduction for attorney fees and costs in connection with consumer claim awards.