A bill to amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes.
Legislative Progress
Introduced
November 9, 2017
Latest Action
November 9, 2017
Primary Sponsor
Patrick J. LeahyDemocratic(VT)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 3,805 other S bills in the 115th — cohort avg 41d
This bill amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action between private parties; and (2) include any amount paid as punitive damages in gross income for income tax purposes.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (4)
2018 · fourth_quarter · Immigration
Non-Immigrant Tourist Visas and EB-5 Immigrant Investor Program Extension, H.R. 616 and S.2115; S.2415
Client expense: Not reported · Firm income: $30,000
Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S7158)
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2018 · third_quarter · Immigration
Non-Immigrant Tourist Visas and EB-5 Immigrant Investor Program Extension, H.R. 616 and S.2115; S.2415
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE, Transportation, Dept of (DOT)
2018 · second_quarter · Immigration
Non-Immigrant Tourist Visas and EB-5 Immigrant Investor Program Extension, H.R. 616 and S.2115; S.2415
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · first_quarter · Immigration
Non-Immigrant Tourist Visas and EB-5 Immigrant Investor Program Extension, H.R. 616 and S.2115; S.2415
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · first_quarter · Insurance
Issues contained in P.L. 115-97 (formerly H.R. 1), the Tax Cuts and Jobs Act H.R. 4015, Corporate Governance Reform and Transparency Act of 2017 S. 2115, Economic Growth, Regulatory Relief, and Consumer Protection Act Issues relating to the Federal Insurance Office Plans for international and US higher capital requirements for financial institutions
Client expense: $430,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, Office of Management & Budget (OMB), SENATE, Treasury, Dept of, Vice President of the U.S., White House Office
2017 · fourth_quarter · Telecommunications
Lobbying activities and contacts specific to wireless policy on consumer protection and privacy issues before the House and Senate Commerce, Judiciary, Finance and Financial Services Committees; lobbying activities and contacts in support of telecommunications policy and federal tax policy. Monitoring of H.R. 10, the Financial CHOICE Act; and Monitoring of S.2115 - Economic Growth, Regulatory Relief, and Consumer Protection Act (provisions related to regulatory relief).
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · fourth_quarter · Immigration
Non-Immigrant Tourist Visas and EB-5 Immigrant Investor Program Extension, H.R. 616 and S.2115; S.2415
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · third_quarter · Immigration
EB-5 Immigrant Investor Program Extension, H.R. 616; S.1501; S.2115; S.2415;H.R. 5992 B-1/B-2 Non-Immigrant Travel Visas
Client expense: $800,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2017 · third_quarter · Immigration
Non-Immigrant Tourist Visas and EB-5 Immigrant Investor Program Extension, H.R. 616 and S.2115; S.2415
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · second_quarter · Immigration
EB-5 Immigrant Investor Program Extension, H.R. 616; S.1501; S.2115; S.2415;H.R. 5992 B-1/B-2 Non-Immigrant Travel Visas
Client expense: $1,185,118 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commerce, Dept of (DOC), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2017 · second_quarter · Immigration
Non-Immigrant Tourist Visas and EB-5 Immigrant Investor Program Extension, H.R. 616 and S.2115; S.2415
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2017 · first_quarter · Immigration
EB-5 Immigrant Investor Program Extension, H.R. 616; S.1501; S.2115; S.2415;H.R. 5992
Client expense: $836,000 · Firm income: Not reported
Government targets: Army, Dept of (Corps of Engineers), Commodity Futures Trading Commission (CFTC), Director of National Intelligence (ODNI), Energy, Dept of, Environmental Protection Agency (EPA), Federal Accounting Standards Advisory Board (FASAB), Federal Aviation Administration (FAA), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Housing Finance Agency (FHFA), Federal Reserve System, HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Office of Management & Budget (OMB), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), State, Dept of (DOS), Transportation, Dept of (DOT), Treasury, Dept of, White House Office
2017 · first_quarter · Immigration
Non-Immigrant Tourist Visas and EB-5 Immigrant Investor Program Extension, H.R. 616 and S.2115; S.2415
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
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