Bill · H.R. 2347· House(119-HR-2347)
Survivor Justice Tax Prevention Act
- Introduced
- 3/25/2025
- Last activity
- 9/30/2026 — Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
- Sponsored by
- Lloyd Smucker
- Cosponsors
- - 1 - 2
- Introduced
- Passed House
- Awaiting Senate
What this bill would do
The ``Survivor Justice Tax Prevention Act'' aims to amend the Internal Revenue Code of 1986. It seeks to exclude from gross income any damages received due to sexual acts or sexual contact, excluding punitive damages. This exclusion applies regardless of whether there are medical records or observable injuries. The bill establishes that a statement declaring damages are due to such acts serves as credible evidence for tax purposes. These changes apply to amounts received from decisions or agreements made after the act's enactment.
Yes· 3 of 6
Would women be better off under this?+5
By protecting settlement money from taxation, the bill provides greater financial security for women survivors of sexual violence.
Does this narrow the gap between how men and women are treated?+5
The bill provides financial relief to survivors of sexual misconduct, which disproportionately affects women.
Would households on low incomes be better off under this?+4
Excluding damages from gross income provides more net financial support to low-income survivors.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Exclusion for Damages: Under Section 2(a), damages received on account of any sexual act or sexual contact—whether or not there are medical records or observable injuries—would be excluded from gross income. This provides a financial benefit by ensuring these specific damages are not taxed.
-
Simplified Burden of Proof: According to Section 2(b), if a decision or agreement states that damages are on account of a sexual act or contact, that statement is treated as credible evidence. This helps the taxpayer meet requirements regarding whether the damages are on account of such acts.
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Public Awareness: Section 2(e) directs the Secretary of the Treasury to conduct a program to promote public awareness of this tax exclusion. This program is to be done in consultation with the Department of Justice Office on Violence Against Women and other relevant Federal agencies.
Potential Negative Impacts for People
- Punitive Damages Taxed: Section 2(a) specifies that the exclusion from gross income applies to damages "other than punitive damages." This means punitive damages received on account of sexual acts or contact would not be excluded from gross income.
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+5Good For Low Income Households+4Good For Middle Class Households+4
- Social Issues And Justice
- Improves Gender Equality+5
- Economy And Finance
- Reduces Middle Class Taxes+3
- Governance And Ideology
- Improves Government Transparency+2
- 9/30/2026
- Motion to proceed to consideration of measure made in Senate. (CR S5241)
- Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
- 7/14/2026
- Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
- 7/13/2026
- Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- 4/28/2026
- Received in the Senate.
- 4/27/2026
- Motion to reconsider laid on the table Agreed to without objection.
- 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)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
- Considered under suspension of the rules. (consideration: CR H3110-3111)
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- 4/9/2026
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
- Placed on the Union Calendar, Calendar No. 519.
- 3/25/2026
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
- 12/3/2025
- 1 Cosponsor added.
- 6/27/2025
- 1 Cosponsor added.
- 3/25/2025
- Referred to the House Committee on Ways and Means.
- 1 Cosponsor added.
- Introduced in House
Gregory MeeksDemocrat · New York
Gwen MooreDemocrat · Wisconsin
Claudia TenneyRepublican · New York