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119th Congress · H.R. 2347 · Passed Origin

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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SubjectsAssault and harassment offensesCivil actions and liabilityCrime victimsIncome tax exclusionSex offenses

XML scalars

congress
119
type
HR
number
2347
originChamber
House
originChamberCode
H
introducedDate
2025-03-25
updateDate
2026-10-02T19:59:31Z
updateDateIncludingText
2026-10-02T19:59:31Z
title
Survivor Justice Tax Prevention Act
legislationUrl
https://www.congress.gov/bill/119th-congress/house-bill/2347

Constitutional authority statement (CDATA)

[Congressional Record Volume 171, Number 54 (Tuesday, March 25, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMUCKER:H.R. 2347.Congress has the power to enact this legislation pursuantto the following:Clause I of Section 8 of the Constitution[Page H1275]

Pipeline

Track
federal_presidential
Stage
Passed Chamber of Origin
Stage rank
2

Sponsor

  • Rep. Smucker, Lloyd [R-PA-11] · [R-PA-11] · S001199
    Rep-PA-11 current · 5 terms · @RepSmucker · 3 district offices

Sponsor record (congress_legislators)

Bio (legislators)

bioguide
S001199
status
current
official_full
Lloyd Smucker
first
Lloyd
middle
null
last
Smucker
suffix
null
nickname
null
birthday
1964-01-23
gender
M

Current term (5 total)

type
rep
state
PA
district
11
class
null
party
Republican
caucus
null
start
2025-01-03
end
2027-01-03
end_type
null
how
null
url
https://smucker.house.gov
address
302 Cannon House Office Building Washington DC 20515-3811
office
302 Cannon House Office Building
phone
202-225-2411
fax
null
contact_form
null
rss_url
null

Leadership roles (0)

none

Committee memberships (6)

  • House Committee on Ways and Means (house) · house · rank 9 · site
  • House Committee on the Budget (house) · house · rank 5 · site
  • Social Security (house) · house · rank 6
  • Tax (house) · house · rank 6
  • Trade (house) · house · rank 6
  • Joint Economic Committee (joint) · joint · rank 4 · site

Social media

District offices (3)

  • 100 Redco Ave, Red Lion, PA, 17356-1436 · 717-969-6133 · Wednesdays from 8:30am-4:30pm. Appointments strongly encouraged. · 39.90324,-76.59862
  • 118 Carlisle Street, Hanover, PA, 17331 · 717-969-6132 · Thursdays from 8:30-4:30pm. Appointments strongly encouraged. · 39.8018527,-76.9851963
  • 2270 Erin Court, Lancaster, PA, 17601 · 717-393-0667 · fax 717-393-0924 · Monday - Friday 8:00 a.m. - 5:00 p.m. · 40.0592124,-76.3619542

Other names (0)

none

Sponsor FEC record (fec_live)

Candidate record (candidates) · cycle 2026

candidate_id
H6PA16320
cycle
2026
name
SMUCKER, LLOYD K.
party
REPUBLICAN PARTY
office
House
state
PA
district
11
incumbent_challenge
Incumbent
candidate_status
C
active_through
2026
election_year
null
first_file_date
2015-12-22
last_file_date
2026-04-21
last_f2_date
2026-04-21
address
null

Candidate summary (candidate_summaries) · cycle 2026

cycle
2026
total_receipts
$1,524,161.47
total_disbursements
$1,617,466.02
cash_on_hand_end_period
$810,787.38
debts_owed_by_committee
$0.00
coverage_start_date
2025-01-01
coverage_end_date
2026-06-30

Connected committees (0)

none

Cosponsors (3)

  • Rep. Moore, Gwen [D-WI-4] · [D-WI-4] · M001160 · Co-sponsored 2025-03-25 · original
    Dem-WI-4 current · 11 terms · @RepGwenMoore · 1 district office
  • Rep. Meeks, Gregory W. [D-NY-5] · [D-NY-5] · M001137 · Co-sponsored 2025-06-27
    Dem-NY-5 current · 15 terms · @RepGregoryMeeks · 2 district offices
  • Rep. Tenney, Claudia [R-NY-24] · [R-NY-24] · T000478 · Co-sponsored 2025-12-03
    Rep-NY-24 current · 4 terms · @RepTenney · 4 district offices

Committees (1)

  • Ways and Means Committee [House Standing]
    2026-04-09T15:59:28ZReported By
    2026-03-25T15:00:00ZMarkup By
    2025-03-25T14:03:35ZReferred To

Actions — from XML (19)

  • 2026-09-30Floorvia Senate
    Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
  • 2026-09-30Floorvia Senate
    Motion to proceed to consideration of measure made in Senate. (CR S5241)
  • 2026-07-14Calendarsvia Senate
    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
  • 2026-07-13Calendarsvia Senate
    Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
  • 2026-04-28IntroReferralvia Senate
    Received in the Senate.
  • 2026-04-27 16:27:06FloorH38310via House floor actions
    Motion to reconsider laid on the table Agreed to without objection.
  • 2026-04-27 16:27:03FloorH37300via House floor actions
    On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
  • 2026-04-27 16:27:03Floor8000via Library of Congress
    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)
  • 2026-04-27 16:15:48FloorH8D000via House floor actions
    DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
  • 2026-04-27 16:15:47FloorH30000via House floor actions
    Considered under suspension of the rules. (consideration: CR H3110-3111)
  • 2026-04-27 16:15:21FloorH30300via House floor actions
    Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  • 2026-04-09CalendarsH12410via House floor actions
    Placed on the Union Calendar, Calendar No. 519.
  • 2026-04-09CommitteeH12200via House floor actions
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
  • 2026-04-09Committee5000via Library of Congress
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
  • 2026-03-25Committeevia House committee actions
    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
  • 2026-03-25Committeevia House committee actions
    Committee Consideration and Mark-up Session Held
  • 2025-03-25IntroReferralH11100via House floor actions
    Referred to the House Committee on Ways and Means.
  • 2025-03-25IntroReferralIntro-Hvia Library of Congress
    Introduced in House
  • 2025-03-25IntroReferral1000via Library of Congress
    Introduced in House

Actions — from bill_actions table (0)

none

Titles

  • Display Title2026-09-19T23:24:07Z
    Survivor Justice Tax Prevention Act
  • Short Title(s) from PCS (Placed on Senate Calendar) bill textPCSS2026-07-16T13:23:36Z
    Survivor Justice Tax Prevention Act
  • Short Title(s) as Passed HouseEHH2026-04-29T04:53:35Z
    Survivor Justice Tax Prevention Act
  • Official Title from EH (Engrossed in House) bill textEHH2026-04-29T04:53:35Z
    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.
  • Short Title(s) as Reported to HouseRHH2026-04-10T06:08:23Z
    Survivor Justice Tax Prevention Act
  • Short Title(s) as IntroducedIH2025-04-04T05:08:19Z
    Survivor Justice Tax Prevention Act
  • Official Title as IntroducedIH2025-04-04T05:03:43Z
    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.

Text versions (from XML)

Versions — from bill_versions table (0)

none

Policy area

Taxation

Summaries

07 · 2026-04-09 · Reported to House

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

  • S 5395 (119) Survivor Justice Tax Prevention Act
    Latest: 2026-09-15 — Read twice and referred to the Committee on Finance.
    Relationship: Identical bill (via CRS)

Amendments (0)

none

Laws

none

Committee reports

  • H. Rept. 119-599

Calendar number

null

CBO cost estimates

Latest action

Date
2026-09-30
Text
Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
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.

Row fields (debug)

id
8156
congress
119
bill_type
hr
bill_number
2347
bill_slug
hr-2347-119
title
Survivor Justice Tax Prevention Act
short_title
Survivor Justice Tax Prevention Act
sponsor_bioguide_id
S001199
sponsor_name
Rep. Smucker, Lloyd [R-PA-11]
sponsor_party
R
sponsor_state
PA
introduced_date
2025-03-25
latest_action_date
2026-09-30
latest_action_text
Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
status
null
policy_area
Taxation
subjects_json
[
  "Assault and harassment offenses",
  "Civil actions and liability",
  "Crime victims",
  "Income tax exclusion",
  "Sex offenses"
]
govinfo_billstatus_path
BILLSTATUS-119hr2347
raw_billstatus_xml
<?xml version="1.0" encoding="utf-8" standalone="no"?> <billStatus> <version>3.0.0</version> <bill> <number>2347</number> <updateDate>2026-10-02T19:59:31Z</updateDate> <updateDateIncludingText>2026-10-02T19:59:31Z</updateDateIncludingText> <originChamber>House</originChamber> <originChamberCode>H</originChamberCode> <type>HR</type> <introducedDate>2025-03-25</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…
topic_primary
finance
topic_secondary_json
[]
action_family
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response_available
0
response_type
null
response_deadline
null
importance_score
null
consequence_score
null
urgency_score
null
overall_score
null
in_canopy
1
canopy_expires_at
2026-12-29
pipeline_track
federal_presidential
pipeline_stage
passed_origin
pipeline_stage_rank
2
stable_action_id
hr-2347-119
jurisdiction
federal
lock_status
open
lock_at
null
content_hash
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null
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⎔ Anchored0x0000…0000Epoch 2026-Q4