H.R. 2347 House Taxation
Survivor Justice Tax Prevention Act
STAGE 4 OF 8 — HOUSE FLOOR
Currently in the House. Last action: received in the senate on Apr 28, 2026.
- House Introduced in House Mar 25, 2025
- House Referred to the House Committee on Ways and Means. Mar 25, 2025
- House Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0. Mar 25, 2026
- House Committee Consideration and Mark-up Session Held Mar 25, 2026
- House Ordered to be Reported by the Yeas and Nays: 41 - 0. Mar 25, 2026
- House Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599. Apr 9, 2026
- House Placed on the Union Calendar, Calendar No. 519. Apr 9, 2026
- House 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
- House Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended. Apr 27, 2026
- House Considered under suspension of the rules. (consideration: CR H3110-3111) Apr 27, 2026
- House DEBATE - The House proceeded with forty minutes of debate on H.R. 2347. Apr 27, 2026
- House Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. Apr 27, 2026
- House On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110) Apr 27, 2026
- House Motion to reconsider laid on the table Agreed to without objection. Apr 27, 2026
- Senate Received in the Senate. Apr 28, 2026
Cosponsors
3
Subjects
Assault and harassment offensesCivil actions and liabilityCrime victimsIncome tax exclusionSex offenses
Committees
- Ways and Means Committee
- Reported By , Apr 9, 2026
- Markup By , Mar 25, 2026
- Referred To , Mar 25, 2025
Summary
Survivor Justice Tax Prevention ActThis 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.
Summary as of: Reported to House
Comments · 0
Please log in to post a comment.
Loading comments...