Survivor Justice Tax Prevention Act
Sponsored By: Representative Smucker
In Committee
Summary
This bill would create a tax rule that excludes damages for sexual acts or sexual contact from federal taxable income. It would also ease tax proof rules for such awards and require a Treasury public-awareness program.
Show full summary
- Survivors and families: Damages awarded for sexual acts or sexual contact could be received tax-free even if there are no medical records or observable injuries.
- Plaintiffs and settlements: A court decision or settlement that states damages are for sexual acts or sexual contact would be treated as credible evidence under I.R.C. § 7491(a), shifting certain burden-of-proof considerations in tax disputes.
- Administration and timing: The bill would amend I.R.C. § 104(a)(2), rely on the definitions in 18 U.S.C. § 2246(2) and (3), set rules for when payments and agreements count as after enactment, and direct the Treasury, with the Justice Department Office on Violence Against Women, to run an outreach program.
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 3 benefits, 0 costs, 1 mixed.
Lower taxes on sexual-assault payouts
If enacted, survivors could exclude money they receive for sexual acts or sexual contact from their taxable income. The exclusion would apply whether or not there are medical records or visible injuries. Punitive damages would not be excluded. The change would apply to payments received under decisions or agreements after the law takes effect.
Settlement statements count in audits
If enacted, a decision or settlement that says damages are for a sexual act or sexual contact would be treated as credible evidence in an IRS audit. Taxpayers would be treated as meeting certain proof rules about why the damages were paid. This rule would apply to payments covered by the new exclusion after the law takes effect.
Treasury outreach on new tax rule
If enacted, the Treasury (or its delegate) would run a public-awareness program about the new exclusion. The Treasury must consult with the Justice Department Office on Violence Against Women and other agencies. The outreach would target survivors, taxpayers, and tax professionals and would begin when the law takes effect.
Rules on which payments qualify
If enacted, the exclusion would cover only amounts received under decisions made and agreements entered into after the law takes effect. A decision counts as made after enactment if the first payment under that decision is received after enactment. An agreement would not count as a new agreement if it simply replaces or revises an agreement that existed before enactment. These timing rules let some future payments qualify but block retroactive re-dating of old agreements.
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Sponsors & CoSponsors
Sponsor
Smucker
PA • R
Cosponsors
Moore (WI)
WI • D
Sponsored 3/25/2025
Meeks
NY • D
Sponsored 6/27/2025
Tenney
NY • R
Sponsored 12/3/2025
Roll Call Votes
No roll call votes available for this bill.
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