H.R. 2347 Passed the House Taxation

Survivor Justice Tax Prevention Act

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.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Smucker, Lloyd [R-PA-11] Introduced March 25, 2025 Cosponsors 3 (2 D, 1 R) Latest action September 30, 2026

Summary

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.

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Actions

  1. Sep 30, 2026 Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
  2. Sep 30, 2026 Motion to proceed to consideration of measure made in Senate. (CR S5241)
  3. Jul 14, 2026 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
  4. Jul 13, 2026 Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
  5. Apr 28, 2026 Received in the Senate.
  6. Apr 27, 2026 Motion to reconsider laid on the table Agreed to without objection.
  7. Apr 27, 2026 On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
  8. Apr 27, 2026 DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
  9. Apr 27, 2026 Considered under suspension of the rules. (consideration: CR H3110-3111)
  10. Apr 27, 2026 Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  11. Apr 9, 2026 Placed on the Union Calendar, Calendar No. 519.
  12. Apr 9, 2026 Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

Congressional and federal records come from official public sources: the House Clerk, the U.S. Senate, GovInfo and the Library of Congress (bill status), the Federal Register, and the congress-legislators project. They are copied on a schedule and may lag the official record by a few hours; the official sources govern. News and coverage counts are drawn from the 4Conservative index and reflect what the press published, not 4Conservative's views. Nothing here is an endorsement of any candidate, party or position. Terms of use.