H.R. 2347

119th Congress

Introduced

Survivor Justice Tax Prevention Act

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

3

Cosponsors

21

Actions

0

Amendments

1

Committees

—

Since introduced

Step 0 of 0
Latest action

Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 73 - 25. Record Vote Number: 257. (CR S5343-5344)

9 November 2026·2 days 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

21 actions

  1. Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 73 - 25. Record Vote Number: 257.

    9 November 2026 · Floor

  2. Motion to proceed to measure considered in Senate.

    9 November 2026 · Floor

  3. Motion to proceed to consideration of measure made in Senate.

    30 September 2026 · Floor

  4. Cloture motion on the motion to proceed to the measure presented in Senate.

    30 September 2026 · Floor

  5. Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)

    30 September 2026 · Floor

  6. Motion to proceed to consideration of measure made in Senate. (CR S5241)

    30 September 2026 · Floor

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

    14 July 2026 · Calendars

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

    14 July 2026 · Calendars

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

    14 July 2026 · Calendars

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

    13 July 2026 · Calendars

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

    13 July 2026 · Calendars

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

    13 July 2026 · Calendars

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

    13 July 2026 · Calendars

  14. Received in the Senate.

    28 April 2026 · IntroReferral

  15. Received in the Senate.

    28 April 2026 · IntroReferral

  16. Received in the Senate.

    28 April 2026 · IntroReferral

  17. Received in the Senate.

    28 April 2026 · IntroReferral

  18. Received in the Senate.

    28 April 2026 · IntroReferral

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

    27 April 2026 · Floor

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

    27 April 2026 · Floor

1 earlier actionView all on Congress.gov

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

Reports

Cosponsor momentum

Cumulative over time

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

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