119th Congress · introduced in the Senate · Feb 6, 2025
End Double Taxation of Successful Consumer Claims Act
Official title from Congress.gov
Latest action (Feb 6, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Feb 6, 2025)
End Double Taxation of Successful Consumer Claims Act
This bill allows an above-the-line tax deduction for court costs and attorney’s fees awarded to an individual as part of a settlement or judgment for a claim related to certain consumer protection violations, subject to limitations. (An above-the-line deduction is subtracted from gross income to calculate adjusted gross income.)
Under current law, court costs and attorney’s fees awarded to an individual as part of a settlement or judgment are included in the individual’s gross income, even if such attorney’s fees are contingent upon the outcome of the claim or paid directly to the individual’s attorney. (Some exceptions apply.) However, under current law, an above-the-line tax deduction is allowed for court costs and attorney’s fees awarded in connection with certain employment and civil rights discrimination claims.
This bill expands the above-the-line tax deduction for court costs and attorney’s fees paid in connection with certain discrimination claims to include court costs and attorney’s fees awarded as part of a settlement or judgment in a claim for
• unfair, deceptive, or abusive trade or credit practices;
• harm to an individual by a seller or provider of property, services, securities or other investments, money, or credit; or
Show the full summary (2 more paragraphs)Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
7 citations.
AMERICAN ASSOCIATION FOR JUSTICE · lobbying firm or registrant: AMERICAN ASSOCIATION FOR JUSTICE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,580,000
Spent on own lobbying
S. 467 End Double Taxation of Successful Consumer Claims Act. To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION FOR JUSTICE · lobbying firm or registrant: AMERICAN ASSOCIATION FOR JUSTICE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,840,000
Spent on own lobbying
S. 467 End Double Taxation of Successful Consumer Claims Act. To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION FOR JUSTICE · lobbying firm or registrant: AMERICAN ASSOCIATION FOR JUSTICE
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,480,000
Spent on own lobbying
S. 467 End Double Taxation of Successful Consumer Claims Act. To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION FOR JUSTICE · lobbying firm or registrant: AMERICAN ASSOCIATION FOR JUSTICE
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$1,770,000
Spent on own lobbying
S. 467 End Double Taxation of Successful Consumer Claims Act. To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION FOR JUSTICE · lobbying firm or registrant: AMERICAN ASSOCIATION FOR JUSTICE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$1,360,000
Spent on own lobbying
S. 467 End Double Taxation of Successful Consumer Claims Act. To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION FOR JUSTICE · lobbying firm or registrant: AMERICAN ASSOCIATION FOR JUSTICE
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Sep 16, 2025 · issue area: Taxation/Internal Revenue Code
$1,400,000
Spent on own lobbying
S. 467 End Double Taxation of Successful Consumer Claims Act. To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION FOR JUSTICE · lobbying firm or registrant: AMERICAN ASSOCIATION FOR JUSTICE
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$1,370,000
Spent on own lobbying
S. 467 End Double Taxation of Successful Consumer Claims Act. To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respe…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing