HR 2347 ยท Survivor Justice Tax Prevention Act
Received in the Senate.
- Introduced
- Mar 25, 2025
- Latest action
- Apr 28, 2026
- Sponsor
- Rep. Lloyd Smucker [R-PA-11]
- Policy area
- Taxation
- Cosponsors
- 3
Summary
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.
Recent actions
- Apr 28, 2026 Received in the Senate.
- Apr 27, 2026 Motion to reconsider laid on the table Agreed to without objection.
- Apr 27, 2026 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
- Apr 27, 2026 Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
- Apr 27, 2026 DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
- Apr 27, 2026 Considered under suspension of the rules. (consideration: CR H3110-3111)
- Apr 27, 2026 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Apr 9, 2026 Placed on the Union Calendar, Calendar No. 519.
Votes
No recorded votes are available for this bill.