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131 STAT. 2129 PUBLIC LAW 115–97—DEC. 22, 2017 under subsection (a) shall furnish to each person who is a party to the suit or agreement a written statement showing— ‘‘(1) the name of the government or entity, and ‘‘(2) the information supplied to the Secretary under sub- section (a)(1). The written statement required under the preceding sentence shall be furnished to the person at the same time the government or entity provides the Secretary with the information required under subsection (a). ‘‘(c) APPROPRIATE OFFICIAL DEFINED.—For purposes of this sec- tion, the term ‘appropriate official’ means the officer or employee having control of the suit, investigation, or inquiry or the person appropriately designated for purposes of this section.’’. (2) CONFORMING AMENDMENT.—The table of sections for subpart B of part III of subchapter A of chapter 61 is amended by inserting after the item relating to section 6050W the fol- lowing new item: ‘‘Sec. 6050X. Information with respect to certain fines, penalties, and other amounts.’’. (3) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to amounts paid or incurred on or after the date of the enactment of this Act, except that such amend- ments shall not apply to amounts paid or incurred under any binding order or agreement entered into before such date. Such exception shall not apply to an order or agreement requiring court approval unless the approval was obtained before such date. SEC. 13307. DENIAL OF DEDUCTION FOR SETTLEMENTS SUBJECT TO NONDISCLOSURE AGREEMENTS PAID IN CONNECTION WITH SEXUAL HARASSMENT OR SEXUAL ABUSE. (a) DENIAL OF DEDUCTION.—Section 162 is amended by redesig- nating subsection (q) as subsection (r) and by inserting after sub- section (p) the following new subsection: ‘‘(q) PAYMENTS RELATED TO SEXUAL HARASSMENT AND SEXUAL ABUSE.—No deduction shall be allowed under this chapter for— ‘‘(1) any settlement or payment related to sexual harass- ment or sexual abuse if such settlement or payment is subject to a nondisclosure agreement, or ‘‘(2) attorney’s fees related to such a settlement or pay- ment.’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act. SEC. 13308. REPEAL OF DEDUCTION FOR LOCAL LOBBYING EXPENSES. (a) IN GENERAL.—Section 162(e) is amended by striking para- graphs (2) and (7) and by redesignating paragraphs (3), (4), (5), (6), and (8) as paragraphs (2), (3), (4), (5), and (6), respectively. (b) CONFORMING AMENDMENT.—Section 6033(e)(1)(B)(ii) is amended by striking ‘‘section 162(e)(5)(B)(ii)’’ and inserting ‘‘section 162(e)(4)(B)(ii)’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to amounts paid or incurred on or after the date of the enactment of this Act. 26 USC 162 note. 26 USC 162 note. 26 USC 6050X note. 26 USC prec. 6041. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00077 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS