Survivor Justice Tax Prevention Act
H.R. 2347119th CongressTaxation
- Introduced
- Mar 25, 2025
- Latest action
- Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 73 - 25. Record Vote Number: 257. (CR S5343-5344)
- Nov 9, 2026
Recorded votes
Bills often get several votes: on amendments, procedural motions, and final passage. Open one to see how every member voted.
senateH.R. 2347
Survivor Justice Tax Prevention ActVote to start debateMotion to Proceed Agreed to62–21senateH.R. 2347
Survivor Justice Tax Prevention ActVote to end debateCloture on the Motion to Proceed Agreed to73–25
Summary
Written by the nonpartisan Congressional Research Service.
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.