Employment discrimination statutes attempt to return an employee to the same economic status that they would have been in but for the illegal discrimination of their employer. Yet, the internal revenue code (IRC 104(a)(2) was changed to take away this protected right. Victims of employment discrimination are now subject to higher taxes because they were discriminated against, the alternative minimum tax causes an increased tax burden, and tax credits and deductions that they would normally receive are gone. Court awards and settlements are not accessions to wealth. They attempt to restore a victim of discrimination back to the same position economically. If increased taxes are due, these taxes should be owed by the employer to deter further acts of discrimination.
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