Bill · H.R. 1306· House(119-HR-1306)
Tax Fairness for Survivors Act
- Introduced
- 2/13/2025
- Last activity
- 2/13/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Lois Frankel
- Cosponsors
- - 2 - 3
- Introduced
- In Committee
What this bill would do
The Tax Fairness for Survivors Act seeks to amend the Internal Revenue Code of 1986. It aims to exclude certain payments from an individual's gross income. Specifically, it targets judgments, awards, and settlements related to sexual assault or sexual harassment claims. This exclusion covers various forms of payment, such as backpay, punitive damages, or attorney's fees. The bill also modifies how these amounts are treated regarding Social Security, Railroad Retirement, Unemployment, and Wage Withholding taxes.
Yes· 3 of 6
Would women be better off under this?+7
The bill specifically benefits victims of sexual harassment and assault, which disproportionately affects women.
Does this narrow the gap between how men and women are treated?+6
By providing tax relief specifically for sexual harassment and assault victims, the bill provides financial support to those facing gender-based injustices.
Does this cut taxes for middle-income families?+5
The bill excludes specific settlement income from gross income and payroll taxes, which benefits middle-income earners who may receive such settlements.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Exclusion of Settlement Income from Gross Income: Under Section 2(a), amounts received through judgments, awards, or settlements regarding sexual assault or sexual harassment are not included in gross income. This includes various forms of compensation like backpay, frontpay, and punitive damages, which provides a financial benefit to the victim.
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Clarification of Sexual Assault Claims: Section 2(a)(1) specifies that the exclusion applies to victims of alleged nonconsensual sexual acts or contact as defined by federal or similar state and local laws, ensuring these specific victims receive the full benefit of their claims.
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Coverage for Sexual Harassment: Section 2(a)(2) ensures that individuals with claims involving conduct alleged to constitute sexual harassment under applicable laws also benefit from the tax exclusion.
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Tax Reductions on Specific Payroll Taxes: Section 2(b), (c), (d), and (e) amend the code to ensure that these specific settlement amounts are not subject to Social Security taxes, Railroad Retirement taxes, Unemployment taxes, or wage withholding requirements.
Potential Negative Impacts for People
- No negative impacts are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Women+7Good For Low Income Households+4Good For Middle Class Households+4
- Social Issues And Justice
- Improves Gender Equality+6Improves Poverty Reduction+3
- Economy And Finance
- Reduces Middle Class Taxes+5
- 4/3/2025
- 2 Cosponsors added.
- 3/24/2025
- 2 Cosponsors added.
- 2/13/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Debbie DingellDemocrat · Michigan
Michael LawlerRepublican · New York
Zachary NunnRepublican · Iowa
Deborah RossDemocrat · North Carolina
Claudia TenneyRepublican · New York