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119th Congress · S. 5395 · Introduced

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.

Full bill text →

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XML scalars

congress
119
type
S
number
5395
originChamber
Senate
originChamberCode
S
introducedDate
2026-09-15
updateDate
2026-10-15T14:23:09Z
updateDateIncludingText
2026-10-15T14:23:09Z
title
Survivor Justice Tax Prevention Act
legislationUrl
https://www.congress.gov/bill/119th-congress/senate-bill/5395

Constitutional authority statement (CDATA)

null

Pipeline

Track
federal_presidential
Stage
Introduced
Stage rank
3

Sponsor

  • Sen. Cortez Masto, Catherine [D-NV] · [D-NV] · C001113
    Dem-NV current · 2 terms · @SenCortezMasto · 2 district offices

Sponsor record (congress_legislators)

Bio (legislators)

bioguide
C001113
status
current
official_full
Catherine Cortez Masto
first
Catherine
middle
null
last
Cortez Masto
suffix
null
nickname
null
birthday
1964-03-29
gender
F

Current term (2 total)

type
sen
state
NV
district
null
class
3
party
Democrat
caucus
null
start
2023-01-03
end
2029-01-03
end_type
null
how
null
url
https://www.cortezmasto.senate.gov
address
309 Hart Senate Office Building Washington DC 20510
office
309 Hart Senate Office Building
phone
202-224-3542
fax
null
contact_form
https://www.cortezmasto.senate.gov/contact
rss_url
null

Leadership roles (2)

  • Senate Democratic Outreach Vice Chair · senate · 2023-01-03 – 2025-01-03
  • Senate Democratic Outreach Vice Chair · senate · 2025-01-03 – present

Committee memberships (13)

  • Energy (senate) · senate · rank 5
  • Financial Institutions and Consumer Protection (senate) · senate · Ranking Member · rank 1
  • Health Care (senate) · senate · rank 4
  • International Trade, Customs, and Global Competitiveness (senate) · senate · rank 5
  • National Security and International Trade and Finance (senate) · senate · rank 3
  • Public Lands, Forests, and Mining (senate) · senate · Ranking Member · rank 1
  • Securities, Insurance, and Investment (senate) · senate · rank 3
  • Senate Committee on Banking, Housing, and Urban Affairs (senate) · senate · rank 5 · site
  • Senate Committee on Energy and Natural Resources (senate) · senate · rank 6 · site
  • Senate Committee on Finance (senate) · senate · rank 7 · site
  • Senate Committee on Indian Affairs (senate) · senate · rank 3 · site
  • Social Security, Pensions, and Family Policy (senate) · senate · rank 2
  • Water and Power (senate) · senate · rank 2

Social media

District offices (2)

  • 333 Las Vegas Boulevard South, Suite 8016, Las Vegas, NV, 89101 · 702-388-5020 · fax 702-388-5030 · Monday-Friday; 8:00am – 5:00pm PT · 36.1651058,-115.1424211
  • 400 South Virginia Street, Suite 902, Courthouse and Federal Building, Reno, NV, 89501 · 775-686-5750 · fax 775-686-5757 · Monday-Friday; 8:00am-5:00pm PT · 39.5215352,-119.810287

Other names (0)

none

Sponsor FEC record (fec_live)

Candidate record (candidates) · cycle 2026

candidate_id
S6NV00200
cycle
2026
name
CORTEZ MASTO, CATHERINE
party
DEMOCRATIC PARTY
office
Senate
state
NV
district
00
incumbent_challenge
Incumbent
candidate_status
C
active_through
2028
election_year
null
first_file_date
2015-04-08
last_file_date
2026-07-17
last_f2_date
2026-07-17
address
null

Candidate summary (candidate_summaries) · cycle 2022

cycle
2022
total_receipts
$67,150,988.76
total_disbursements
$64,370,360.54
cash_on_hand_end_period
$3,001,181.98
debts_owed_by_committee
$0.00
coverage_start_date
2017-01-01
coverage_end_date
2022-12-31

Connected committees (0)

none

Cosponsors (1)

  • Sen. Young, Todd [R-IN] · [R-IN] · Y000064 · Co-sponsored 2026-09-15 · original
    Rep-IN current · 5 terms · @SenToddYoung · 4 district offices

Committees (1)

  • Finance Committee [Senate Standing]
    2026-09-15T15:27:44ZReferred To

Actions — from XML (2)

  • 2026-09-15IntroReferralvia Senate
    Read twice and referred to the Committee on Finance.
  • 2026-09-15IntroReferral10000via Library of Congress
    Introduced in Senate

Actions — from bill_actions table (0)

none

Titles

  • Display Title2026-09-24T03:08:20Z
    Survivor Justice Tax Prevention Act
  • Short Title(s) as IntroducedIS2026-09-24T03:08:19Z
    Survivor Justice Tax Prevention Act
  • Official Title as IntroducedIS2026-09-24T03:03:30Z
    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.

Text versions (from XML)

Versions — from bill_versions table (0)

none

Policy area

Taxation

Summaries

00 · 2026-09-15 · Introduced in Senate

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.

Related bills

  • HR 2347 (119) Survivor Justice Tax Prevention Act
    Latest: 2026-09-30 — Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
    Relationship: Identical bill (via CRS)

Amendments (0)

none

Laws

none

Committee reports

none

Calendar number

null

CBO cost estimates

none

Latest action

Date
2026-09-15
Text
Read twice and referred to the Committee on Finance.
Time
null

Dublin Core

format
text/xml
language
EN
rights
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.
contributor
Congressional Research Service, Library of Congress
description
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.

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119
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s
bill_number
5395
bill_slug
s-5395-119
title
Survivor Justice Tax Prevention Act
short_title
Survivor Justice Tax Prevention Act
sponsor_bioguide_id
C001113
sponsor_name
Sen. Cortez Masto, Catherine [D-NV]
sponsor_party
D
sponsor_state
NV
introduced_date
2026-09-15
latest_action_date
2026-09-15
latest_action_text
Read twice and referred to the Committee on Finance.
status
Committee
policy_area
Taxation
subjects_json
[]
govinfo_billstatus_path
BILLSTATUS-119s5395
raw_billstatus_xml
<?xml version="1.0" encoding="utf-8" standalone="no"?> <billStatus> <version>3.0.0</version> <bill> <number>5395</number> <updateDate>2026-10-15T14:23:09Z</updateDate> <updateDateIncludingText>2026-10-15T14:23:09Z</updateDateIncludingText> <originChamber>Senate</originChamber> <originChamberCode>S</originChamberCode> <type>S</type> <introducedDate>2026-09-15</int…
summary_lede
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 excl…
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finance
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null
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null
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in_canopy
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2026-12-14
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introduced
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2026-09-17T11:30:20.790098+00:00
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