3.0.0 5395 2026-10-15T14:23:09Z 2026-10-15T14:23:09Z Senate S S 2026-09-15 119 https://www.congress.gov/bill/119th-congress/senate-bill/5395 ssfi00 Finance Committee Senate Standing Referred To 2026-09-15T15:27:44Z Survivor Justice Tax Prevention Act 119 2347 HR 2026-09-30 Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241) Identical bill CRS 2026-09-15 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2026-09-15 Introduced in Senate IntroReferral 10000 9 Library of Congress C001113 Sen. Cortez Masto, Catherine [D-NV] Catherine Cortez Masto D NV N Y000064 Sen. Young, Todd [R-IN] Todd Young R IN 2026-09-15 True Taxation Taxation 2026-10-02T19:59:38Z 00 2026-09-15 Introduced in Senate 2026-10-15T14:21:23Z 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.

]]> Survivor Justice Tax Prevention Act Display Title 45 Survivor Justice Tax Prevention Act 2026-09-24T03:08:20Z Short Title(s) as Introduced 101 Survivor Justice Tax Prevention Act 2026-09-24T03:08:19Z Introduced in Senate IS Official Title as Introduced 6 A bill to amend the Internal Revenue Code of 1986 to exclude from gross income any compensatory damages with respect to sexual assault claims, and for other purposes. 2026-09-24T03:03:30Z Introduced in Senate IS Introduced in Senate 2026-09-15T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119s5395is/xml/BILLS-119s5395is.xml 2026-09-15 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.