H.R. 1829House116th Congress (2019-2021)In Committee

No Tax Deductions for Sexual Harasser Buyouts Act

Introduced March 18, 2019

AI-Generated Summary

Updated April 14, 2026 at 3:10 AM UTC

The bill changes the federal tax code to stop employers from deducting severance payments when the employee’s termination involves sexual assault, harassment, or other sexual misconduct. It adds a new rule to the Internal Revenue Code that blocks such deductions. This affects any business or organization that would otherwise claim a tax deduction for those severance costs.

Key Provisions

  • Adds a new subsection to IRC §162 that denies any tax deduction for severance payments made to an employee if sexual misconduct was a factor in the termination.
  • The rule applies to severance payments for taxable years ending after the law is enacted.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

March 18, 2019

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HouseIntro Referral

Introduced in House

March 18, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

March 18, 2019

Floor Debate

3 members

What members said about H.R. 1829 on the floor

1 Republican2 Democrats
Xochitl Torres Small
Rep. Xochitl Torres SmallD-NM-2 · May 14, 2019

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1892) to amend the Homeland Security Act of 2002 to make technical corrections to the requirement that the Secretary of Homeland…

Bonnie Watson Coleman
Rep. Bonnie Watson ColemanD-NJ-12 · May 14, 2019

Mr. Speaker, I thank the gentlewoman for yielding. The Department of Homeland Security's mission is complex and diverse. Not only is DHS charged with preventing terrorism, but it is the lead Federal…

John Joyce
Rep. John JoyceR-PA-13 · May 14, 2019

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in strong support of H.R. 1892, the Quadrennial Homeland Security Review Technical Corrections Act of 2019. In the…

Bill Text

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Introduced in HouseIssued March 18, 2019

I

116th CONGRESS

1st Session

H. R. 1829

IN THE HOUSE OF REPRESENTATIVES

March 18, 2019

Mrs. Carolyn B. Maloney of New York 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 a deduction for severance payments made in connection with sexual misconduct.

1.

Short title

This Act may be cited as the No Tax Deductions for Sexual Harasser Buyouts Act.

2.

Denial of deduction for severance payments made in connection with sexual misconduct

(a)

In general

Section 162 of the Internal Revenue Code of 1986 is amended by redesignating subsection (s) as subsection (t) and by inserting after subsection (r) the following new subsection:

(s)

Denial of deduction for severance payments made in connection with sexual misconduct

No deduction shall be allowed under this chapter for any amount paid or incurred to any employee in connection with the termination of employment of such employee if a factor in such termination was sexual assault, sexual harassment, or any other sexual misconduct by such employee.

.

(b)

Effective date

The amendments made by this section shall apply to amounts paid or incurred in taxable years ending after the date of the enactment of this Act.