id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-7406	Polsky, Gregg	THE IMPACT OF THE 2017 TAX ACT ON CERTAIN PERSONAL INJURY PLAINTIFFS	2020	31	.pdf	application/pdf	18338	774	53	The 2017 Tax Act added a new rule, officially section 162(q), but informally known as the Harvey Weinstein rule, that disallows tax deductions for settlements of sexual harassment or sexual abuse claims that include a nondisclosure agreement (NDA).3 This appears to be the first time that the federal tax laws have been used to discourage the use of NDAs. In these examples, the defendant either loses tax deductions or the benefits of an NDA due to the nominal burdens of section 162(q) imposed on the defendant.	cache/taxlaw-7406.pdf	txt/taxlaw-7406.txt