← Back to recent legislative activity
H.R. 2347

Survivor Justice Tax Prevention Act

📅 Sep 30, 2026
Summary:
• Amends the Internal Revenue Code to exclude from gross income any damages (except punitive damages) received on account of sexual acts or sexual contact
• Establishes that damages are considered related to sexual acts or contact if the judgment or agreement states they are, and prohibits requiring medical records as proof
• Requires the Secretary of the Treasury to conduct a public awareness program about this tax exclusion in consultation with the Department of Justice Office on Violence Against Women
Additional Details:
• The bill is titled the "Survivor Justice Tax Prevention Act" and was introduced by Mr. Smucker and Ms. Moore of Wisconsin
• The amendments apply to amounts received from judgments made and agreements entered into after the bill's enactment date
• References definitions of "sexual act" and "sexual contact" from section 2246 of title 18, United States Code as they exist on the date of enactment
View Full Bill on Congress.gov →

Data from the Congress.gov API. AI summaries have not yet been reviewed by humans.