[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2347 Reported in House (RH)]
<DOC>
Union Calendar No. 519
119th CONGRESS
2d Session
H. R. 2347
[Report No. 119-599]
To amend the Internal Revenue Code of 1986 to exclude from gross income
any damages, other than punitive damages, received on account of any
sexual acts or sexual contact.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 25, 2025
Mr. Smucker (for himself and Ms. Moore of Wisconsin) introduced the
following bill; which was referred to the Committee on Ways and Means
April 9, 2026
Additional sponsors: Mr. Meeks and Ms. Tenney
April 9, 2026
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on March
25, 2025]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income
any damages, other than punitive damages, received on account of any
sexual acts or sexual contact.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Survivor Justice Tax Prevention
Act''.
SEC. 2. EXCLUSION FROM GROSS INCOME OF ANY DAMAGES, OTHER THAN PUNITIVE
DAMAGES, RECEIVED ON ACCOUNT OF SEXUAL ACTS OR SEXUAL
CONTACT.
(a) In General.--Section 104(a)(2) of the Internal Revenue Code of
1986 is amended by striking ``on account of personal physical injuries
or physical sickness;'' and inserting ``on account of--
``(A) personal physical injuries or physical
sickness, or
``(B) any sexual act (as defined in paragraph (2)
of section 2246 of title 18, United States Code, as in
effect on the date of the enactment of this
subparagraph) or sexual contact (as defined in
paragraph (3) of such section, as so in effect),
whether or not there are medical records or observable
injuries of such act or contact;''.
(b) Burden of Proof With Respect to Whether Damages Are on Account
of Sexual Act or Sexual Contact.--Section 104 of such Code is amended
by redesignating subsection (d) as subsection (e) and by inserting
after subsection (c) the following new subsection:
``(d) Burden of Proof With Respect to Whether Damages Are on
Account of Sexual Act or Sexual Contact.--For purposes of subsection
(a)(2), if a decision or agreement states that any damages received
therefrom are on account of a sexual act or sexual contact referred to
in subsection (a)(2)(B)--
``(1) such statement shall be treated as credible evidence
that such damages are so on account for purposes of section
7491(a), and
``(2) the taxpayer shall be treated as having met the
requirements of section 7491(a)(2) with respect to the issue of
whether such damages are so on account.''.
(c) Effective Date.--
(1) In general.--The amendments made by this section shall
apply to amounts received pursuant to decisions made, and
agreements entered into, after the date of the enactment of
this Act.
(2) Special rule for decisions.--For purposes of paragraph
(1), a decision shall be treated as made after the date of the
enactment of this Act if the first payment pursuant to such
decision is received after such date.
(3) Special rule for agreements.--For purposes of paragraph
(1), an agreement shall not be treated as entered into after
the date of the enactment of this Act if such agreement
replaces, supersedes, or revises an agreement entered into on
or before such date.
(d) No Inference With Respect to Effect of Medical Records or
Observable Injuries on Determinations With Respect to Personal Physical
Injuries or Physical Sickness.--No inference may be drawn from the
amendment made by subsection (a) (or from section 104(a)(2)(B) of the
Internal Revenue Code of 1986, as amended by subsection (a)) with
respect to whether the term ``personal physical injuries or physical
sickness'' as used in section 104(a)(2) of such Code includes injuries
or sickness with respect to which there are no medical records or
observable injuries.
(e) Promotion of Public Awareness of Exclusion.--The Secretary of
the Treasury (or the Secretary's delegate), in consultation with the
Department of Justice Office on Violence Against Women and other
relevant Federal agencies, shall conduct a program to promote public
awareness of the exclusion from gross income provided by section
104(a)(2)(B) of the Internal Revenue Code of 1986, as amended by this
section.
Union Calendar No. 519
119th CONGRESS
2d Session
H. R. 2347
[Report No. 119-599]
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income
any damages, other than punitive damages, received on account of any
sexual acts or sexual contact.
_______________________________________________________________________
April 9, 2026
Reported with an amendment, committed to the Committee of the Whole
House on the State of the Union, and ordered to be printed