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119-hr-2347119th CongressWALLET

Survivor Justice Tax Prevention Act

Sponsored By: Representative Smucker, Lloyd [R-PA-11]

Passed House

Summary

Makes damages from sexual acts or sexual contact exempt from federal income tax. This bill would expand the tax exclusion so that damages received on account of a sexual act or sexual contact are not included in gross income, even if there are no medical records or observable physical injuries.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Survivor damages would be tax-free

If enacted, you would not owe federal income tax on damages you receive for a sexual act or sexual contact, as defined by federal law. Punitive damages would still be taxable. The exclusion would apply even if there are no medical records or visible injuries. It would apply only to decisions made and agreements entered into after enactment. A decision would count only if the first payment is received after that date. An agreement that replaces or revises an older agreement would not count as new. If your decision or settlement says the money is for a covered sexual act or contact, that statement would count as credible evidence with the IRS for this issue.

Treasury would promote survivor tax exclusion

If enacted, the Treasury Department would run a public awareness program about this tax exclusion. It would work with the Justice Department’s Office on Violence Against Women and other federal agencies. The program would share clear information with survivors, attorneys, and tax preparers. It would not change who qualifies for the exclusion.

Sponsors & CoSponsors

Sponsor

Smucker, Lloyd [R-PA-11]

PA • R

Cosponsors

  • Rep. Moore, Gwen [D-WI-4]

    WI • D

    Sponsored 3/25/2025

  • Rep. Meeks, Gregory W. [D-NY-5]

    NY • D

    Sponsored 6/27/2025

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 12/3/2025

Roll Call Votes

No roll call votes available for this bill.

View on Congress.gov
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