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H.R. 1306 119th Congress House

Tax Fairness for Survivors Act

Official title: To amend the Internal Revenue Code of 1986 to exclude from gross income any judgments, awards, and settlements with respect to sexual assault or sexual harassment claims, and for other purposes.

Introduced: February 13, 2025 Introduced by: Lois Frankel Democratic · Florida See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2025
Referred to the House Committee on Ways and Means.
Feb 13, 2025
Introduced in House
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What's happening now February 13, 2025

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Tax Fairness for Survivors Act 

This bill excludes certain payments related to sexual assault or sexual harassment claims from gross income for federal tax purposes.

Specifically, the bill excludes from gross income amounts received by an individual from a judgment, award, or settlement of a claim (including backpay, frontpay, punitive damages, attorney’s fees, or any payments made to release, resolve, or settle a claim) related to sexual harassment or a nonconsensual sexual act or sexual contact. Further, under the bill, such amounts are not wages or compensation and, thus, not subject to certain payroll taxes (Social Security, railroad retirement, and unemployment insurance).

Under current law, amounts received from a judgment, award or settlement of a claim may be excluded from gross income if attributable to a personal physical injury or physical sickness. However, under current law, compensatory and other amounts received from a judgment, award or settlement unrelated to a personal physical injury or physical sickness generally are included in gross income. (Some exceptions apply.)

 Related & companion bills 1
  • S 584 Tax Fairness for Survivors Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 8

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

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 Cosponsors 5
All 5 Democratic 2 Republican 3
R
Lawler, Michael
New York · Apr 3, 2025
 D
Ross, Deborah K.
North Carolina · Apr 3, 2025
 D
Dingell, Debbie
Michigan · Mar 24, 2025
 R
Nunn, Zachary
Iowa · Mar 24, 2025
 R
Tenney, Claudia
New York · Feb 13, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1306: Tax Fairness for Survivors Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1306/
MLA
"H.R. 1306: Tax Fairness for Survivors Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1306/.
Bluebook (legal)
H.R. 1306, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1306/.
Markdown link
[H.R. 1306: Tax Fairness for Survivors Act](https://openamerica.io/bill/119-HR-1306/)
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