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Survivor Justice Tax Prevention Act
Summary
- Amends the tax code to exclude from gross income (make tax-free) non-punitive damages received on account of sexual acts or sexual contact.
- Applies the exclusion regardless of whether there are medical records or observable injuries documenting the sexual acts or contact.
- Provides that if a legal decision or settlement agreement states damages are for sexual acts or contact, that is treated as credible evidence for tax purposes.
- Shifts the burden of proof so taxpayers do not need to meet additional evidentiary requirements to claim the exclusion when the settlement or decision references sexual acts or contact.
- Requires the Secretary of Treasury to conduct a public awareness campaign about the tax exclusion for damages received on account of sexual acts or contact.
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)
3 cosponsors
Money behind the sponsor
Top reported contributors to Lloyd Smucker’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $44,770
- DIRECT WIRE AND CABLE $13,200
- SELECT MEDICAL $11,600
- LANCASTER SCHOOL OF COSMETOLOGY $11,100
- SCENIC RIDGE $8,425
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Lloyd Smucker → · Outside spending →
Actions (15)
- Jul 14, 2026 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453. · senate
- Jul 13, 2026 Read the first time. Placed on Senate Legislative Calendar under Read the First Time. · senate
- Apr 28, 2026 Received in the Senate. · senate
- Apr 27, 2026 Motion to reconsider laid on the table Agreed to without objection. · house
- Apr 27, 2026 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110) · house
- 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. · house
- Apr 27, 2026 Considered under suspension of the rules. (consideration: CR H3110-3111) · house
- Apr 27, 2026 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. · house
- Apr 9, 2026 Placed on the Union Calendar, Calendar No. 519. · house
- Apr 9, 2026 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599. · house
- Mar 25, 2026 Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0. · house
- Mar 25, 2026 Committee Consideration and Mark-up Session Held · house
- Mar 25, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 25, 2025 Introduced in House
More bills on these subjects (8)
Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).
Text versions (4)
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
AN ACT
To amend the Internal Revenue Code of 1986 to exclude from gross income any damages, other than punitive damages, received on account of any sexual acts or sexual contact.
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 “Survivor Justice Tax Prevention Act”.
SEC. 2. EXCLUSION FROM GROSS INCOME OF ANY DAMAGES, OTHER THAN PUNITIVE DAMAGES, RECEIVED ON ACCOUNT OF SEXUAL ACTS OR SEXUAL CONTACT.
(a) In General.—Section 104(a)(2) of the Internal Revenue Code of 1986 is amended by striking “on account of personal physical injuries or physical sickness;” and inserting “on account of—
“(A) personal physical injuries or physical sickness, or
“(B) any sexual act (as defined in paragraph (2) of section 2246 of title 18, United States Code, as in effect on the date of the enactment of this subparagraph) or sexual contact (as defined in paragraph (3) of such section, as so in effect), whether or not there are medical records or observable injuries of such act or contact;”.
(b) Burden of Proof With Respect to Whether Damages Are on Account of Sexual Act or Sexual Contact.—Section 104 of such Code is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection:
“(d) Burden of Proof With Respect to Whether Damages Are on Account of Sexual Act or Sexual Contact.—For purposes of subsection
(a)(2), if a decision or agreement states that any damages received therefrom are on account of a sexual act or sexual contact referred to in subsection (a)(2)(B)—
“(1) such statement shall be treated as credible evidence that such damages are so on account for purposes of section 7491(a), and
“(2) the taxpayer shall be treated as having met the requirements of section 7491(a)(2) with respect to the issue of whether such damages are so on account.”.
(c) Effective Date.—
(1) In general.—The amendments made by this section shall apply to amounts received pursuant to decisions made, and agreements entered into, after the date of the enactment of this Act.
(2) Special rule for decisions.—For purposes of paragraph
(1), a decision shall be treated as made after the date of the enactment of this Act if the first payment pursuant to such decision is received after such date.
(3) Special rule for agreements.—For purposes of paragraph
(1), an agreement shall not be treated as entered into after the date of the enactment of this Act if such agreement replaces, supersedes, or revises an agreement entered into on or before such date.
(d) No Inference With Respect to Effect of Medical Records or Observable Injuries on Determinations With Respect to Personal Physical Injuries or Physical Sickness.—No inference may be drawn from the amendment made by subsection (a) (or from section 104(a)(2)(B) of the Internal Revenue Code of 1986, as amended by subsection (a)) with respect to whether the term “personal physical injuries or physical sickness” as used in section 104(a)(2) of such Code includes injuries or sickness with respect to which there are no medical records or observable injuries.
(e) Promotion of Public Awareness of Exclusion.—The Secretary of the Treasury (or the Secretary’s delegate), in consultation with the Department of Justice Office on Violence Against Women and other relevant Federal agencies, shall conduct a program to promote public awareness of the exclusion from gross income provided by section 104(a)(2)(B) of the Internal Revenue Code of 1986, as amended by this section.
Passed the House of Representatives April 27, 2026.
Attest:
Clerk. 119th CONGRESS
2d Session
H. R. 2347
AN ACT
To amend the Internal Revenue Code of 1986 to exclude from gross income any damages, other than punitive damages, received on account of any sexual acts or sexual contact.
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