Survivor Justice Tax Prevention Act
Introduced Mar 25, 2025 by Rep. Lloyd Smucker
The House passed it. The Senate has to pass it before it can reach the President.
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.
Read the full summary on Congress.govSummary by the Congressional Research Service.
No recorded roll-call vote on this bill — it may have passed by voice vote or unanimous consent, which don't record individual votes.
- Sep 30, 2026Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
- Sep 30, 2026Motion to proceed to consideration of measure made in Senate. (CR S5241)
- Jul 14, 2026Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
- Jul 13, 2026Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- Apr 28, 2026Received in the Senate.
- Apr 27, 2026Motion to reconsider laid on the table Agreed to without objection.
- Apr 27, 2026On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
- Apr 27, 2026Passed/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, 2026DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
- Apr 27, 2026Considered under suspension of the rules. (consideration: CR H3110-3111)
- Apr 27, 2026Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Apr 9, 2026Placed on the Union Calendar, Calendar No. 519.
- Apr 9, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
- Mar 25, 2026Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
- Mar 25, 2026Committee Consideration and Mark-up Session Held
- Mar 25, 2025Referred to the House Committee on Ways and Means.
- Mar 25, 2025Introduced in House