H.R. 2347

119th Congress

Reported

Survivor Justice Tax Prevention Act

Sponsored byRepublican:Rep. Smucker, Lloyd [R-PA-11]PA· Introduced 25 March 2025
Open on Congress.gov

3

Cosponsors

17

Actions

0

Amendments

1

Committees

—

Since introduced

Introduced
Committee
Passed Chamber
Passed Both
Enacted
Step 1 of 0
Latest action

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.

14 July 2026·1 week ago

Summary

Reported to House · Updated 23 April 2026

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.

Timeline

17 actions

  1. Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.

    14 July 2026 · Calendars

  2. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

    13 July 2026 · Calendars

  3. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

    13 July 2026 · Calendars

  4. Received in the Senate.

    28 April 2026 · IntroReferral

  5. Received in the Senate.

    28 April 2026 · IntroReferral

  6. Received in the Senate.

    28 April 2026 · IntroReferral

  7. DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.

    27 April 2026 · Floor

  8. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    27 April 2026 · Floor

  9. Considered under suspension of the rules. (consideration: CR H3110-3111)

    27 April 2026 · Floor

  10. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    27 April 2026 · Floor

  11. Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

    27 April 2026 · Floor

  12. Motion to reconsider laid on the table Agreed to without objection.

    27 April 2026 · Floor

  13. Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)

    27 April 2026 · Floor

  14. On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)

    27 April 2026 · Floor

  15. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

    9 April 2026 · Committee

  16. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

    9 April 2026 · Committee

  17. Placed on the Union Calendar, Calendar No. 519.

    9 April 2026 · Calendars

  18. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

    9 April 2026 · Committee

  19. Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

    9 April 2026 · Committee

  20. Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

    25 March 2026 · Committee

Sponsorship

3 cosponsors

Sponsor

Republican:Rep. Smucker, Lloyd [R-PA-11]PA

Cosponsors

  • Democrat267%
  • Republican133%

Classification

Policy area

Taxation

Legislative subjects

Assault and harassment offensesCivil actions and liabilityCrime victimsIncome tax exclusionSex offenses

Committees

1

  • Ways and Means Committee

    House · Standing

    • Referred To25 Mar 2025
    • Markup By25 Mar 2026
    • Reported By9 Apr 2026

Reports

Cosponsor momentum

Cumulative over time

Cosponsors grew from 1 on 25 March 2025 to 3 on 3 December 2025.

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