S.Amdt. 920

SA 920. Ms. ERNST submitted an amendment intended to be proposed to
amendment SA 891 proposed by Mr. Schumer to the bill H.R. 1319, to
provide for reconciliation pursuant to title II of S. Con. Res. 5;
which was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ___. TAXATION OF FEDERAL PAYMENTS TO PERPETRATORS OF
SEXUAL ASSAULT.

(a) In General.--Section 1 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
subsection:
``(k) Income of Perpetrators of Sexual Assault.--
``(1) In general.--In the case of any taxpayer to whom this
subsection applies, the tax imposed by this section shall be
equal to the greater of--
``(A) the tax imposed by this section without regard to
this subsection, or
``(B) the sum of--
``(i) the tax which would be imposed by this section if the
taxable income of such taxpayer for the taxable year were
reduced by the applicable Federal payments to such taxpayer,
plus
``(ii) 100 percent of the applicable Federal payments to
such taxpayer.
``(2) Taxpayer to whom this subsection applies.--This
subsection shall apply to any taxpayer for any taxable year
if such taxpayer is Federal employee or Federal contractor
employee who is subject to a sustained complaint involving
sexual assault or a sexual assault conviction.
``(3) Applicable federal payment.--For purposes of this
section--
``(A) In general.--The term `applicable Federal payment'
means--
``(i) in the case of a taxpayer who is a Federal employee,
the amount of wages paid to such taxpayer by the Federal
government after the applicable date, and
``(ii) in the case of a taxpayer who is a Federal
contractor employee, the sum of--

``(I) the amount of applicable wages paid to such taxpayer
after the applicable date by any employer who has a contract
with the Federal government, plus
``(II) any other amount received by such taxpayer after the
applicable date from the Federal government in connection
with a contract with the Federal government.

``(B) Applicable date.--The term `applicable date' means--
``(i) in the case of a sexual assault conviction, the date
that is 30 days after the later of the date of the sexual
assault conviction the date that all applicable appeals of
the sexual assault conviction have been exhausted, and
``(ii) in the case of a sustained complaint involving
sexual assault, the date that is 30 days after such sustained
complaint involving sexual assault becomes final.
``(4) Other definitions.--For purposes of this subsection--
``(A) Federal employee.--The term `Federal employee' has
the meaning given the term `employee' in section 2105 of
title 5, United States Code, without regard to whether the
employee is exempted from the application of some or all of
such title 5.
``(B) Federal contractor employee.--The term `Federal
contractor employee' includes any individual receiving
monetary compensation pursuant to work paid for, in whole or
in part, by a contract with the Federal Government.
``(C) Sexual assault conviction.--The term `sexual assault
conviction' means a criminal conviction under Federal law or
the law of a State that includes as an element of the
underlying offense that the defendant engaged in a
nonconsensual sexual act upon another person.
``(D) Sustained complaint involving sexual assault.--The
term `sustained complaint involving sexual assault' means an
administrative or judicial determination that an employer
engaged in an unlawful employment practice under title VII of
the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.) which
included, as part of the course of conduct constituting the
unlawful employment practice, that an employee of the
employer engaged in a nonconsensual sexual act upon another
person.''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2020.
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