Bill · S. 5395· Senate(119-S-5395)
Survivor Justice Tax Prevention Act
- Introduced
- 9/15/2026
- Last activity
- 9/15/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Catherine Cortez Masto
- Cosponsors
- - 0 - 1
- Introduced
- In Committee
What this bill would do
This bill is called the Survivor Justice Tax Prevention Act. It changes the Internal Revenue Code of 1986 to exclude certain damages from gross income. Specifically, it excludes damages received on account of a sexual act or sexual contact, other than punitive damages. This exclusion applies whether or not there are medical records or observable injuries of the act or contact. The bill also establishes rules regarding the burden of proof for these damages and requires a public awareness program.
Yes· 3 of 6
Would women be better off under this?+5
The bill provides meaningful financial relief to survivors of sexual assault and abuse, who are disproportionately women.
Does this narrow the gap between how men and women are treated?+4
By providing tax relief specifically for compensatory damages from sexual assault, the legislation supports survivors, who are disproportionately women.
Does this cut taxes for middle-income families?+3
The bill excludes certain compensatory damages related to sexual assault claims from gross income, reducing tax burdens for qualifying individuals.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2(a) excludes any damages, other than punitive damages, received on account of a sexual act or sexual contact from gross income, whether or not there are medical records or observable injuries. This is a positive outcome because it ensures that survivors do not have to pay federal income tax on the compensation they receive for these claims, even if they lack physical injuries or medical records.
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Section 2(b) states that if a decision or agreement states that damages received are on account of a sexual act or sexual contact, that statement shall be treated as credible evidence, and the taxpayer is treated as having met certain requirements of section 7491(a). This benefits individuals by making it easier to prove that their damages qualify for the tax exclusion.
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Section 2(e) requires the Secretary of the Treasury, in consultation with the Department of Justice Office on Violence Against Women and other relevant Federal agencies, to conduct a program to promote public awareness of this tax exclusion. This helps the public and survivors understand the new tax relief available to them.
Potential Negative Impacts for People
- Based on the provided text, there are no specific sections or provisions identified that create negative consequences or burdens for individuals or groups of people in the United States.
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+2Good For Middle Class Households+2
- Social Issues And Justice
- Improves Gender Equality+4
- Economy And Finance
- Reduces Middle Class Taxes+3
- Governance And Ideology
- Improves Government Transparency+2
- 9/15/2026
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
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.
Todd YoungRepublican · Indiana