Survivor Justice Tax Prevention Act
- Last Action
- 4/28/2026
Actions
- 2026-07-14Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
- 2026-07-13Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- 2026-04-28Received in the Senate.
- 2026-04-27Motion to reconsider laid on the table Agreed to without objection.
- 2026-04-27On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
- 2026-04-27Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
- 2026-04-27DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
- 2026-04-27Considered under suspension of the rules. (consideration: CR H3110-3111)
- 2026-04-27Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 2026-04-09Placed on the Union Calendar, Calendar No. 519.
- 2026-04-09Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
- 2026-04-09Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
- 2026-03-25Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
- 2026-03-25Committee Consideration and Mark-up Session Held
- 2025-03-25Referred to the House Committee on Ways and Means.
Showing 15 of 17 actions. Full history on Congress.gov.
CRS Summary
As of 2026-04-09 (07)
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.
Cosponsors (3)
- Gwen Moore (D-WI)
- Gregory Meeks (D-NY)
- Claudia Tenney (R-NY)
Subjects
- Assault and harassment offenses
- Civil actions and liability
- Crime victims
- Income tax exclusion
- Sex offenses
Sourced from Congress.gov (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.