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HR 2347 119th Congress House Taxation Assault and harassment offenses Civil actions and liability Crime victims Income tax exclusion Sex offenses

Survivor Justice Tax Prevention Act

Introduced: March 25, 2025 Introduced by: Smucker, Lloyd Republican · Pennsylvania See on congress.gov
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 Everywhere this bill has been 13 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 28, 2026
Received in the Senate.
Apr 27, 2026 · 4:15 PM EDT
Considered under suspension of the rules. (consideration: CR H3110-3111)
Apr 27, 2026 · 4:15 PM EDT
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Apr 27, 2026 · 4:27 PM EDT
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)
Apr 27, 2026 · 4:15 PM EDT
DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
Apr 27, 2026 · 4:27 PM EDT
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
Apr 27, 2026 · 4:27 PM EDT
Motion to reconsider laid on the table Agreed to without objection.
Apr 9, 2026
Placed on the Union Calendar, Calendar No. 519.
Apr 9, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
Mar 25, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
Mar 25, 2026
Committee Consideration and Mark-up Session Held
Mar 25, 2025
Referred to the House Committee on Ways and Means.
Mar 25, 2025
Introduced in House
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 Plain-English summary Congressional Research Service

Survivor Justice Tax Prevention Act

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. 

Finally, the bill requires the IRS to promote public awareness of the exclusion from gross income of damages related to any sexual act or sexual contact.

What's happening now April 28, 2026

Received in the Senate.

 Bill text 3 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 7

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

  • CAPITOL COUNSEL LLC
    for AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · District of Columbia · 2nd Quarter (Apr 1 - June 30) 2026
  • BOOK HILL PARTNERS
    for NATIONAL STRUCTURED SETTLEMENTS TRADE ASSOCIATION · District of Columbia · 1st Quarter (Jan 1 - Mar 31) 2026
  • CAPITOL COUNSEL LLC
    for AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · District of Columbia · 1st Quarter (Jan 1 - Mar 31) 2026
  • CAPITOL COUNSEL LLC
    for AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · District of Columbia · 4th Quarter (Oct 1 - Dec 31) 2025
  • CAPITOL COUNSEL LLC
    for AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · District of Columbia · 3rd Quarter (July 1 - Sep 30) 2025
  • CAPITOL COUNSEL LLC
    for AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · District of Columbia · 2nd Quarter (Apr 1 - June 30) 2025
See all 7 filings →
 Cosponsors 3
All 3 Democratic 2 Republican 1
R
Tenney, Claudia
New York · Dec 3, 2025
 D
Meeks, Gregory W.
New York · Jun 27, 2025
 D
Moore, Gwen
Wisconsin · Mar 25, 2025
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2347: Survivor Justice Tax Prevention Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-2347/
MLA
"H.R. 2347: Survivor Justice Tax Prevention Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-2347/.
Bluebook (legal)
H.R. 2347, 119th Cong. (2026), https://openamerica.io/bill/119-HR-2347/.
Markdown link
[H.R. 2347: Survivor Justice Tax Prevention Act](https://openamerica.io/bill/119-HR-2347/)
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