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Tax Fairness for Survivors Act
To amend the Internal Revenue Code of 1986 to exclude from gross income any judgments, awards, and settlements with respect to sexual assault or sexual harassment claims, and for other purposes.
Summary
The bill amends the Internal Revenue Code to exclude from federal income taxation all amounts received as judgments, awards, or settlements related to sexual assault or sexual harassment claims, including backpay, punitive damages, and attorney's fees reimbursement. The exclusion applies to claims involving nonconsensual sexual acts or contact (including when the victim lacked capacity to consent) and to claims of sexual harassment under applicable federal, tribal, state, or local law. These excluded amounts are also exempt from Social Security taxes, railroad retirement taxes, unemployment taxes, and wage withholding requirements. The provision becomes effective for taxable years beginning after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Frankel, Lois [D-FL-22] (D-FL)
5 cosponsors
Money behind the sponsor
Top reported contributors to Lois Frankel’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- RELATED COMPANIES $10,000
- SEARCY DENNEY SCAROLA BARNHART & SHIPL $7,600
- NELSON MULLINS $6,600
- HOUSING INC $6,600
- PIVOTAL VENTURES $6,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Lois Frankel → · Outside spending →
Actions (2)
- Feb 13, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 13, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
February 13, 2025
Ms. Lois Frankel of Florida (for herself and Ms. Tenney) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income any judgments, awards, and settlements with respect to sexual assault or sexual harassment claims, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Tax Fairness for Survivors Act”.
SEC. 2. EXEMPTING FROM FEDERAL INCOME TAXATION PAYMENTS ALLOCABLE TO SEXUAL ASSAULT OR SEXUAL HARASSMENT CLAIMS.
(a) In General.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section:
“SEC. 139J. AMOUNTS RECEIVED AS JUDGMENTS, AWARDS, AND SETTLEMENTS WITH RESPECT TO SEXUAL ASSAULT OR SEXUAL HARASSMENT CLAIMS.
“(a) In General.—In the case of an individual, gross income shall not include any amount received as a judgment, award, or settlement (including backpay, frontpay, punitive damages, reimbursement of attorney’s fees, or any payments made in connection with a release of claims or to resolve or settle claims) whether by lump sum or periodic payments from—
“(1) a claim involving the individual as the victim of an alleged nonconsensual sexual act or sexual contact, as such terms are defined in section 2246 of title 18, United States Code, or similar applicable Tribal, State, or local law, including when the victim lacks capacity to consent, or
“(2) a claim involving conduct that is alleged to constitute sexual harassment of the individual under applicable Federal, Tribal, State, or local law.
“(b) Regulations.—The Secretary shall prescribe such regulations and other guidance as are necessary to carry out the purposes of section, including regulations and other guidance to distinguish amounts received in connection with a claim described in subsection (a) from other amounts received.”.
(b) Social Security Taxes.—Section 3121(a) of such Code is amended by striking “or” at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting “; or”, and by inserting after paragraph (23) the following new paragraph:
“(24) any amount received which is excludable from the gross income of the employee under section 139J.”.
(c) Railroad Retirement Tax.—Section 3231(e) of such Code is amended by adding at the end the following new paragraph:
“(13) Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims.—The term ‘compensation’ shall not include any amount received which is excludable from the gross income of the employee under section 139J.”.
(d) Unemployment Taxes.—Section 3306(b) of such Code is amended by striking “or” at the end of paragraph (19), by striking the period at the end of paragraph (20) and inserting “, or”, and by inserting after paragraph (20) the following new paragraph:
“(21) any amount received which is excludable from the gross income of the employee under section 139J.”.
(e) Wage Withholding.—Section 3401 of such Code is amended by striking “or” at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting “, or”, and by inserting after paragraph (23) the following new paragraph:
“(24) any amount received which is excludable from the gross income of the employee under section 139J.”.
(f) Clerical Amendment.—The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 140 the following new item:
“Sec. 139J. Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims.”.
(g) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>
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