H.R. 3181House109th Congress (2005-2007)In Committee

To amend the Internal Revenue Code of 1986 to exclude from gross income qualified attorney fees.

Sponsored by Ron PaulRep. Ron Paul (R-TX)
Introduced June 30, 2005

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

June 30, 2005

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HouseIntro Referral

Introduced in House

June 30, 2005

HouseIntro Referral

Referred to the House Committee on Ways and Means.

June 30, 2005

Floor Debate

10 members

What members said about H.R. 3181 on the floor

2 Republicans8 Democrats
Eleanor Holmes Norton
Rep. Eleanor Holmes NortonD-DC · Mar 2, 2006

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I would like to begin by thanking Chairman Don Young, Ranking Member Jim Oberstar, and, of course, my subcommittee chairman, Bill…

William J. Jefferson
Rep. William J. JeffersonD-LA-2 · Mar 2, 2006

Mr. Speaker, I thank the gentlewoman for yielding me the time to speak on this legislation. I want to thank the bipartisan group that has developed this legislation. We, of course, had hoped for more…

Bill Shuster
Rep. Bill ShusterR-PA-9 · Mar 2, 2006

Mr. Speaker, pursuant to the order of the House of March 1, 2006, I call up the Senate bill (S. 1777) to provide relief for the victims of Hurricane Katrina, and ask for its immediate consideration.…

James L. Oberstar
Rep. James L. OberstarD-MN-8 · Mar 2, 2006

Mr. Speaker, I rise in strong support of S. 1777, as amended. The bill provides much needed aid for individuals left unemployed after Hurricanes Katrina and Rita by extending the period of disaster…

Sheila Jackson Lee
Rep. Sheila Jackson LeeD-TX-18 · Mar 2, 2006

Mr. Speaker, I thank the distinguished gentlelady for her leadership, as well as Mr. Shuster. I also thank Mr. Young, and certainly Mr. Oberstar. Mr. Speaker, I represent the bulk of Texans, those of…

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Dennis J. Kucinich
Rep. Dennis J. KucinichD-OH-10 · Mar 2, 2006

Mr. Speaker, as I listen to the debate here, one of the things that I keep hearing in this House is a question of what the role of government is. One of the gentlemen who spoke earlier would insist…

Jim McDermott
Rep. Jim McDermottD-WA-7 · Mar 2, 2006

Thank God that the Speaker is taking a trip down to New Orleans, because we have waited for a long time for this bill. Six months ago I introduced legislation to extend unemployment benefits. But the…

Randy Neugebauer
Rep. Randy NeugebauerR-TX-19 · Mar 2, 2006

Mr. Speaker, I rise in opposition today to S. 1777. One of the things that I am concerned about is we are spending billions of dollars every day on this Katrina emergency disaster, with very small…

Benjamin L. Cardin
Rep. Benjamin L. CardinD-MD-3 · Mar 2, 2006

Mr. Speaker, I rise in support of S. 1777, the Katrina Emergency Assistance Act. This bill would extend jobless unemployment benefits for 165,000 survivors of Hurricanes Katrina and Rita for 13…

Maxine Waters
Rep. Maxine WatersD-CA-35 · Mar 2, 2006

Mr. Speaker, I appreciate the opportunity to come to the floor today to speak on behalf of people of the gulf region of New Orleans, of Mississippi, of Alabama who have in many ways been dismissed,…

Bill Text

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Introduced in HouseIssued June 30, 2005

I

109th CONGRESS

1st Session

H. R. 3181

IN THE HOUSE OF REPRESENTATIVES

June 30, 2005

Mr. Paul 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 exclude from gross income qualified attorney fees.

1.

Exclusion of attorney fees

(a)

In general

Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items specifically excluded from gross income) is amended by inserting after section 139A the following new section:

139B.

Qualified attorney fees

(a)

General rule

In the case of an individual, gross income does not include qualified attorney fees paid by the individual.

(b)

Qualified attorney fees

For purposes of this section, the term qualified attorney fees means attorney fees and court costs paid by, or on behalf of, the taxpayer in connection with any judgment or settlement (whether by suit or agreement and whether as lump sum or periodic payments) resulting from a civil action brought by the taxpayer in a court of law.

.

(b)

Clerical amendment

The table of sections for such part is amended by inserting after the item relating to section 139A the following new item:

Sec. 139B. Qualified attorney fees

.

(c)

Effective date

The amendments made by this section shall apply to attorney fees paid on or after January 1, 2005, with respect to any judgment or settlement occurring on or after January 1, 2005.