Home > 106th Congressional Bills > H.R. 3581 (ih) To make additional funds available to the Secretary of Commerce for purposes of the 2000 decennial census, and for other purposes. [Introduced in House] ...
H.R. 3581 (ih) To make additional funds available to the Secretary of Commerce for purposes of the 2000 decennial census, and for other purposes. [Introduced in House] ...
108th CONGRESS
1st Session
H. R. 3580
To amend the Internal Revenue Code of 1986 to provide for the income
tax treatment of legal fees awarded or received in connection with
nonphysical personal injury cases.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
November 21, 2003
Mr. Andrews 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 provide for the income
tax treatment of legal fees awarded or received in connection with
nonphysical personal injury cases.
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 ``Victims Tax Fairness Act of 2003''.
SEC. 2. LEGAL FEES AWARDED OR RECEIVED IN CONNECTION WITH NONPHYSICAL
PERSONAL INJURY CASES.
(a) Inclusion in Gross Income.--Part II of subchapter B of chapter
1 of the Internal Revenue Code of 1986 (relating to items specifically
included in gross income) is amended by adding at the end the following
new section:
``SEC. 91. LEGAL FEES AWARDED OR RECEIVED IN CONNECTION WITH
NONPHYSICAL PERSONAL INJURY CASES.
``Gross income includes amounts awarded to or received by the
taxpayer, whether by suit or agreement, on account of nonphysical
personal injury which are designated for attorneys' fees and costs.''.
(b) Deduction For Legal Fees Awarded or Received In Connection With
Nonphysical Personal Injury Cases Allowed Whether or Not Taxpayer
Elects To Itemize.--Subsection (a) of section 62 of such Code (relating
to general rule) is amended by adding at the end the following new
paragraph:
``(19) Legal fees awarded or received in connection with
nonphysical personal injury cases.--Attorneys' fees and costs
awarded to or paid by the taxpayer, whether by suit or
agreement, on account of nonphysical personal injury.''.
(c) Clerical Amendment.--The table of sections for part II of
subchapter B of chapter 1 of such Code is amended by adding at the end
the following new item:
``Sec. 91. Legal fees awarded or received
in connection with nonphysical
personal injury cases.''.
(d) Effective Date.--The amendments made by this section shall
apply with respect to judgments and settlements entered after the date
of the enactment of this Act.
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