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H.R. 2347Passed House
Survivor Justice Tax Prevention Act
Introduced: Mar 25, 2025
Latest action date: Sep 30, 2026
Latest development
Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
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- Congress
- 119th Congress
- Introduced
- Mar 25, 2025
- Recorded roll calls
- 0
Status detail: The full action history records passage in the House.
Plain-language overview
What this bill does
Survivor Justice Tax Prevention Act
This bill excludes from gross income certain damages received by an individual due to any sexual act or sexual contact and establishes the applicable burden of proof in court proceedings regarding the characterization of such damages for federal tax purposes.
Under current law, amounts received as damages (other than punitive damages) from a judgment, award, or settlement of a claim may be excluded from gross income and, thus, are not subject to federal income tax, if attributable to a personal physical injury or physical sickness. The Internal Revenue Service (IRS) generally interprets personal physical injury to require observable bodily harm (e.g., bruising, cuts, swelling, or bleeding).
Under the bill, amounts received as damages (other than punitive damages) from a judgment, award, or settlement due to any sexual act or sexual conduct, whether or not there are medical records or observable injuries of such act or contact, may be excluded from gross income.
Further, if a judgment, award, or settlement states that damages are due to any sexual act or sexual conduct, then the IRS has the burden of proving otherwise in court proceedings related to the tax liability associated with such damages.
Finally, the bill requires the IRS to promote public awareness of the exclusion from gross income of damages related to any sexual act or sexual contact.
Official summary from Congress.gov · checked Oct 14, 2026.
Civixly topics
What this legislation is about
Civixly topics make federal and state legislation comparable. They are derived from the official CRS policy area and legislative subjects.
Official CRS policy area
Taxation
View 5 official legislative subjects
Assault and harassment offensesCivil actions and liabilityCrime victimsIncome tax exclusionSex offenses
Committee activity
Committees and subcommittees that received, reviewed, marked up, or reported this legislation.
Official committee record ↗
Amendments
Proposed changes to this measure, with their latest official outcome or action from Congress.gov.
No amendments are listed for this measure.
Checked against Congress.gov Oct 14, 2026.
Action timeline
Newest action first. Action language comes from the official Congress.gov record.
View full action timeline19 actions
Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
FloorSenateMotion to proceed to consideration of measure made in Senate. (CR S5241)
FloorSenateRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
CalendarsSenateRead the first time. Placed on Senate Legislative Calendar under Read the First Time.
CalendarsSenateReceived in the Senate.
IntroReferralSenateMotion to reconsider laid on the table Agreed to without objection.
FloorHouse floor actionsPassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
FloorLibrary of CongressOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
FloorHouse floor actionsDEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
FloorHouse floor actionsConsidered under suspension of the rules. (consideration: CR H3110-3111)
FloorHouse floor actionsMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
FloorHouse floor actionsPlaced on the Union Calendar, Calendar No. 519.
CalendarsHouse floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
CommitteeHouse floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
CommitteeLibrary of CongressOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
CommitteeHouse committee actionsCommittee Consideration and Mark-up Session Held
CommitteeHouse committee actionsReferred to the House Committee on Ways and Means.
IntroReferralHouse floor actionsIntroduced in House
IntroReferralLibrary of CongressIntroduced in House
IntroReferralLibrary of Congress
Roll-call votes
Recorded House and Senate votes connected to this bill. Your representatives appear first when available.
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