[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-2347":4},null,{"bill":5,"indexable":106,"summaries":107,"cosponsors":114,"cosponsorSlugs":132,"actions":136,"amendments":236,"amendmentSponsorSlugs":237,"linkages":238,"sponsorSlug":239},{"sponsor":6,"cboCostEstimates":14,"originChamber":20,"congress":21,"isByRequest":22,"title":23,"createdAt":24,"cosponsorCount":25,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":26,"popularTitle":3,"laws":3,"billType":27,"introducedDate":28,"congressGovUrl":29,"constitutionalAuthority":30,"policyArea":31,"deletedAt":3,"billNumber":32,"cosponsorCountIncludingWithdrawn":25,"keyMilestoneCount":33,"subjects":34,"policyAreaLower":40,"committeeReports":41,"committees":45,"committeeCodes":61,"shortTitle":3,"officialTitle":3,"status":62,"statusDate":63,"actionCount":64,"latestAction":65,"updateDate":67,"updatedAt":68,"searchTokens":69},{"firstName":7,"lastName":8,"district":9,"fullName":10,"state":11,"party":12,"bioguideId":13},"Lloyd","Smucker","11","Rep. Smucker, Lloyd [R-PA-11]","PA","R","S001199",[15],{"description":16,"pubDate":17,"title":18,"url":19},"As reported by the House Committee on Ways and Means on April 9, 2026","2026-04-24T19:11:00Z","H.R. 2347, Survivor Justice Tax Prevention Act","https:\u002F\u002Fwww.cbo.gov\u002Fpublication\u002F62383","House",119,false,"Survivor Justice Tax Prevention Act","2026-05-11T18:14:27.408Z",3,0,"hr","2025-03-25","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F2347","\u003Cpre>\n[Congressional Record Volume 171, Number 54 (Tuesday, March 25, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. SMUCKER:\nH.R. 2347.\nCongress has the power to enact this legislation pursuant\nto the following:\nClause I of Section 8 of the Constitution\n[Page H1275]\n\u003C\u002Fpre>","Taxation",2347,5,[35,36,37,38,39],"Assault and harassment offenses","Civil actions and liability","Crime victims","Income tax exclusion","Sex offenses","taxation",[42],{"citation":43,"url":44},"H. Rept. 119-599","https:\u002F\u002Fwww.congress.gov\u002Fcongressional-report\u002F119th-congress\u002Fhouse-report\u002F599",[46],{"name":47,"systemCode":48,"chamber":20,"activities":49,"subcommittees":59,"type":60},"Ways and Means Committee","hswm00",[50,53,56],{"name":51,"date":52},"Referred To","2025-03-25T14:03:35Z",{"name":54,"date":55},"Markup By","2026-03-25T15:00:00Z",{"name":57,"date":58},"Reported By","2026-04-09T15:59:28Z",[],"Standing",[48],"reported","2026-07-14",17,{"date":63,"text":66},"Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.","2026-07-17T23:41:04Z","2026-07-17T23:51:22.220Z",[70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,9],"survivor","su","sur","surv","survi","surviv","survivo","justice","ju","jus","just","justi","justic","tax","prevention","pr","pre","prev","preve","preven","prevent","preventi","preventio","act","rep","smucker","sm","smu","smuc","smuck","smucke","lloyd","ll","llo","lloy","pa",true,[108],{"versionCode":109,"actionDate":110,"actionDesc":111,"text":112,"updateDate":113},"07","2026-04-09","Reported to House","\u003Cp>\u003Cstrong>Survivor Justice Tax Prevention Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>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. \u003C\u002Fp>\u003Cp>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 \u003Cem>personal physical injury\u003C\u002Fem> to require observable bodily harm (e.g., bruising, cuts, swelling, or bleeding).\u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>\u003Cp>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. \u003C\u002Fp>\u003Cp>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.\u003C\u002Fp>","2026-04-23T14:31:37Z",[115,121,127],{"bioguideId":116,"fullName":117,"party":12,"state":118,"district":119,"sponsorshipDate":120,"isOriginalCosponsor":22,"withdrawn":22,"sponsorshipWithdrawnDate":3},"T000478","Rep. Tenney, Claudia [R-NY-24]","NY","24","2025-12-03",{"bioguideId":122,"fullName":123,"party":124,"state":118,"district":125,"sponsorshipDate":126,"isOriginalCosponsor":22,"withdrawn":22,"sponsorshipWithdrawnDate":3},"M001137","Rep. Meeks, Gregory W. [D-NY-5]","D","5","2025-06-27",{"bioguideId":128,"fullName":129,"party":124,"state":130,"district":131,"sponsorshipDate":28,"isOriginalCosponsor":106,"withdrawn":22,"sponsorshipWithdrawnDate":3},"M001160","Rep. Moore, Gwen [D-WI-4]","WI","4",{"T000478":133,"M001137":134,"M001160":135},"claudia-tenney","gregory-w-meeks","gwen-moore",[137,141,145,148,154,156,158,167,173,178,181,184,189,196,200,208,212,218,223,228],{"actionDate":63,"actionDateTime":3,"text":66,"type":138,"actionCode":3,"sourceSystem":139,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":26,"isKeyMilestone":22},"Calendars",{"name":140},"Senate",{"actionDate":142,"actionDateTime":3,"text":143,"type":138,"actionCode":3,"sourceSystem":144,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":26,"isKeyMilestone":22},"2026-07-13","Read the first time. Placed on Senate Legislative Calendar under Read the First Time.",{"name":140},{"actionDate":142,"actionDateTime":3,"text":143,"type":138,"actionCode":3,"sourceSystem":146,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":147,"isKeyMilestone":22},{"name":140},1,{"actionDate":149,"actionDateTime":3,"text":150,"type":151,"actionCode":3,"sourceSystem":152,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":153,"isKeyMilestone":22},"2026-04-28","Received in the Senate.","IntroReferral",{"name":140},2,{"actionDate":149,"actionDateTime":3,"text":150,"type":151,"actionCode":3,"sourceSystem":155,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":147,"isKeyMilestone":22},{"name":140},{"actionDate":149,"actionDateTime":3,"text":150,"type":151,"actionCode":3,"sourceSystem":157,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":26,"isKeyMilestone":22},{"name":140},{"actionDate":159,"actionDateTime":160,"text":161,"type":162,"actionCode":163,"sourceSystem":164,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":166,"isKeyMilestone":22},"2026-04-27","2026-04-27T16:15:48","DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.","Floor","H8D000",{"code":153,"name":165},"House floor actions",4,{"actionDate":159,"actionDateTime":168,"text":169,"type":162,"actionCode":170,"sourceSystem":171,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":172,"isKeyMilestone":22},"2026-04-27T16:15:21","Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.","H30300",{"code":153,"name":165},8,{"actionDate":159,"actionDateTime":174,"text":175,"type":162,"actionCode":176,"sourceSystem":177,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":33,"isKeyMilestone":22},"2026-04-27T16:15:47","Considered under suspension of the rules. (consideration: CR H3110-3111)","H30000",{"code":153,"name":165},{"actionDate":159,"actionDateTime":168,"text":169,"type":162,"actionCode":170,"sourceSystem":179,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":180,"isKeyMilestone":22},{"code":153,"name":165},7,{"actionDate":159,"actionDateTime":168,"text":169,"type":162,"actionCode":170,"sourceSystem":182,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":183,"isKeyMilestone":22},{"code":153,"name":165},6,{"actionDate":159,"actionDateTime":185,"text":186,"type":162,"actionCode":187,"sourceSystem":188,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":147,"isKeyMilestone":106},"2026-04-27T16:27:06","Motion to reconsider laid on the table Agreed to without objection.","H38310",{"code":153,"name":165},{"actionDate":159,"actionDateTime":190,"text":191,"type":162,"actionCode":192,"sourceSystem":193,"committees":3,"recordedVotes":3,"calendarNumber":3,"sequenceIndex":25,"isKeyMilestone":106},"2026-04-27T16:27:03","Passed\u002Fagreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. 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