The article argues that while Section 162q of the Tax Cuts and Jobs Act represents a step toward addressing sexual harassment by prohibiting tax deductions for settlements with non-disclosure agreements, it is insufficient on its own. The author advocates for comprehensive legal reforms, particularly at the state level, to combat sexual harassment more effectively. These reforms should include stricter prohibitions on non-disclosure agreements, elimination of mandatory arbitration clauses, and enhanced protections for victims. The article emphasizes the need for a multi-faceted approach, including policy changes and educational initiatives, to create safer and more equitable workplaces.
Catherine Baldo (Wed,) studied this question.