No Tax Deductions for Workplace Harasser Buyouts Act
This bill modifies the tax deduction for trade or business expenses to deny a deduction for payments made to any employee in connection with the termination of employment if a factor in the termination was sexual assault, sexual harassment, sexual misconduct, or workplace harassment based on race, color, national origin, religion, sex, disability, or other specified factors.
To amend the Internal Revenue Code of 1986 to deny a deduction for 
    severance payments made in connection with workplace harassment.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Tax Deductions for Workplace 
Harasser Buyouts Act''.

SEC. 2. DENIAL OF DEDUCTION FOR SEVERANCE PAYMENTS MADE IN CONNECTION 
              WITH WORKPLACE HARASSMENT.

    (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 Workplace Harassment.--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 the performance, or alleged performance, by such 
employee of sexual assault, sexual harassment, sexual misconduct, or 
workplace harassment based on race, color, national origin, religion, 
sex (including pregnancy, sexual orientation, or gender identity), age 
(40 or older), disability, genetic information (including family 
medical history), or any combination of such factors.''.
    (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.
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No Tax Deductions for Workplace Harasser Buyouts Act
To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with workplace harassment.
No Tax Deductions for Workplace Harasser Buyouts Act
Rep. Maloney, Carolyn B.