To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for attorney fees and costs in connection with civil claim awards.

This bill amends the Internal Revenue Code to expand the deduction from gross income (above-the-line deduction) for attorney fees and court costs to include such fees and costs paid in connection with any legal action involving a civil claim (currently, limited to actions involving unlawful discrimination, the False Claims Act, and Medicare payments).