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H.R. 2347 · 119th Congress

Survivor Justice Tax Prevention Act

Introduced Mar 25, 2025Policy area: Taxation

Read the textOn Congress.gov

Status: Passed House

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Law

Latest action

: Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)

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.

Summary by the Congressional Research Service.

Actions

  1. Senate

    Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)

  2. Senate

    Motion to proceed to consideration of measure made in Senate. (CR S5241)

  3. Senate

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.

  4. Senate

    Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

  5. Senate

    Received in the Senate.

  6. House

    Motion to reconsider laid on the table Agreed to without objection.

  7. House

    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)

  8. House

    DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.

  9. House

    Considered under suspension of the rules. (consideration: CR H3110-3111)

  10. House

    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

  11. House

    Placed on the Union Calendar, Calendar No. 519.

  12. House

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

Show 4 earlier actions
  1. House

    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

  2. House

    Committee Consideration and Mark-up Session Held

  3. House

    Referred to the House Committee on Ways and Means.

  4. Introduced in House