# 119-hr-2347: Survivor Justice Tax Prevention Act

119-hr-2347, Survivor Justice Tax Prevention Act, is a 119th Congress bill sponsored by Rep. Smucker, Lloyd [R-PA-11] (R-PA); status passed_house; PRIA reads it as touching household money (as of 2026-10-04).

- Canonical: https://policyrisk.com/legislation/119-hr-2347
- As of: 2026-10-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2347
- Congress: 119
- Title: Survivor Justice Tax Prevention Act
- Status: passed_house
- Introduced: 2025-03-25
- Sponsor: Rep. Smucker, Lloyd [R-PA-11] (R-PA)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-04

## 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.

## Cosponsors (3)

- Rep. Moore, Gwen [D-WI-4] (D-WI), 2025-03-25T00:00:00.000Z
- Rep. Meeks, Gregory W. [D-NY-5] (D-NY), 2025-06-27T00:00:00.000Z
- Rep. Tenney, Claudia [R-NY-24] (R-NY), 2025-12-03T00:00:00.000Z

## Provisions PRIA read

- Survivor damages would be tax-free: benefit, high. 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 a…
- Treasury would promote survivor tax exclusion: benefit, low. 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 woul…

## Related bills

- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-1684: PAST Act of 2025
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hres-1641: Honoring the contributions of Indian Americans and supporting the designation of July as "Indian American Heritage Month".

## Sources
- [119-hr-2347 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2347)

## Related
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-1684: PAST Act of 2025](https://policyrisk.com/legislation/119-hr-1684)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hres-1641: Honoring the contributions of Indian Americans and supporting the designation o…](https://policyrisk.com/legislation/119-hres-1641)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2347 (as of 2026-10-04).