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At present, the payor is allowed a tax deduction for punitive

Its there and until I get enough money for laser hair removal it will continue to be there. Just be comfortable and confident in yourself and thats all you need. :). At present, the payor is allowed a tax deduction for punitive damages provided these are reasonable, ordinary and necessary business expenses. Tax deduction for punitive expenses has been under fire for a long period of time. The controversy regarding punitive damages stems from the fact that, allowing a tax deduction for punitive damages undermines the role of the same in discouraging and penalizing certain undesirable actions or activities.

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