HR1306119th CongressWALLET

Tax Fairness for Survivors Act

Sponsored By: Representative Frankel, Lois [D-FL-22]

Introduced

Summary

Excludes settlements and awards for sexual assault and sexual harassment from taxable income. This bill would make judgments, awards, or settlements tied to nonconsensual sexual acts, sexual contact, or sexual harassment tax-exempt whether paid as a lump sum or in periodic payments.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

No federal tax on assault or harassment settlements

If enacted, money you receive for sexual assault or sexual harassment claims would not be taxed as income. This would cover lump sums or payments over time, including backpay, frontpay, punitive damages, and attorney fee reimbursements. These payments would also not count as wages for Social Security (FICA), federal income tax withholding, federal unemployment tax (FUTA), or railroad retirement taxes. It would apply only to claims alleging nonconsensual sexual acts or sexual contact under law, or sexual harassment under applicable law. The change would start for tax years that begin after the law is enacted. Treasury would issue guidance to explain what amounts qualify.

Sponsors & CoSponsors

Sponsor

Frankel, Lois [D-FL-22]

FL • D

Cosponsors

  • Rep. Tenney, Claudia [R-NY-24]

    NY • R

    Sponsored 2/13/2025

  • Rep. Nunn, Zachary [R-IA-3]

    IA • R

    Sponsored 3/24/2025

  • Rep. Dingell, Debbie [D-MI-6]

    MI • D

    Sponsored 3/24/2025

  • Rep. Lawler, Michael [R-NY-17]

    NY • R

    Sponsored 4/3/2025

  • Rep. Ross, Deborah K. [D-NC-2]

    NC • D

    Sponsored 4/3/2025

Roll Call Votes

No roll call votes available for this bill.

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