# 115-hr-4748: To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct.

115-hr-4748, To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct., is a 115th Congress bill sponsored by Rep. Maloney, Carolyn B. [D-NY-12] (D-NY); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-4748
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-4748
- Congress: 115
- Title: To amend the Internal Revenue Code of 1986 to deny a deduction for severance payments made in connection with sexual misconduct.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-01-09
- Sponsor: Rep. Maloney, Carolyn B. [D-NY-12] (D-NY)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code, with respect to the deduction for trade and 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, or any other sexual misconduct by the employee.

## Cosponsors (5)

- Rep. Espaillat, Adriano [D-NY-13] (D-NY), 2018-01-09T00:00:00.000Z
- Rep. Demings, Val Butler [D-FL-10] (D-FL), 2018-01-09T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2018-01-09T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2018-01-09T00:00:00.000Z
- Rep. Khanna, Ro [D-CA-17] (D-CA), 2018-01-09T00:00:00.000Z

## Related bills

- 115-hr-6869: Violence Against Women Veterans Act
- 115-hr-6545: Violence Against Women Reauthorization Act of 2018
- 115-hr-6239: DISCLOSE Act of 2018
- 115-hr-6135: Keep Families Together Act
- 115-hr-6033: International Human Rights Defense Act of 2018
- 115-hr-5374: Student Non-Discrimination Act of 2018

## Sources
- [115-hr-4748 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/4748)

## Related
- [115-hr-6869: Violence Against Women Veterans Act](https://policyrisk.com/legislation/115-hr-6869)
- [115-hr-6545: Violence Against Women Reauthorization Act of 2018](https://policyrisk.com/legislation/115-hr-6545)
- [115-hr-6239: DISCLOSE Act of 2018](https://policyrisk.com/legislation/115-hr-6239)
- [115-hr-6135: Keep Families Together Act](https://policyrisk.com/legislation/115-hr-6135)
- [115-hr-6033: International Human Rights Defense Act of 2018](https://policyrisk.com/legislation/115-hr-6033)
- [115-hr-5374: Student Non-Discrimination Act of 2018](https://policyrisk.com/legislation/115-hr-5374)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-4748 (as of 2025-11-18).