H.R. 2347 · 119th Congress
Survivor Justice Tax Prevention Act
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Passed the House without a recorded vote. It passed by voice vote or unanimous consent, which don't record how each member voted. Its text can still change before it becomes law.
R
SmuckerSponsor3 cosponsors · 2 D, 1 R
1 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
- House Introduced Mar 25, 2025
- House Passed Apr 27, 2026
This bill excludes from gross income certain damages received by an individual due to any sexual act or sexual contact and establishes the applicable burden of proof in court proceedings regarding the characterization of such damages for federal tax purposes.
What it does: CRS summary · Reported to House · Apr 9, 2026
Survivor Justice Tax Prevention Act
This bill excludes from gross income certain damages received by an individual due to any sexual act or sexual contact and establishes the applicable burden of proof in court proceedings regarding the characterization of such damages for federal tax purposes.
Under current law, amounts received as damages (other than punitive damages) from a judgment, award, or settlement of a claim may be excluded from gross income and, thus, are not subject to federal income tax, if attributable to a personal physical injury or physical sickness. The Internal Revenue Service (IRS) generally interprets personal physical injury to require observable bodily harm (e.g., bruising, cuts, swelling, or bleeding).
Under the bill, amounts received as damages (other than punitive damages) from a judgment, award, or settlement due to any sexual act or sexual conduct, whether or not there are medical records or observable injuries of such act or contact, may be excluded from gross income.
Further, if a judgment, award, or settlement states that damages are due to any sexual act or sexual conduct, then the IRS has the burden of proving otherwise in court proceedings related to the tax liability associated with such damages.
Finally, the bill requires the IRS to promote public awareness of the exclusion from gross income of damages related to any sexual act or sexual contact.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Survivor Justice Tax Prevention Act
Latest action (Nov 10, 2026): Motion by Senator Thune to commit to Senate Committee on Finance with instructions to report back forthwith with the following amendment (SA 6888) made in Senate.
Policy area: Taxation · Origin: House · Introduced: Mar 25, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
- House Introduced Mar 25, 2025
- House Passed Apr 27, 2026
No recorded floor vote found.