Survivor Justice Tax Prevention Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2347 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2347

To amend the Internal Revenue Code of 1986 to exclude from gross income 
 any damages, other than punitive damages, received on account of any 
                     sexual acts or sexual contact.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 2025

  Mr. Smucker (for himself and Ms. Moore of Wisconsin) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
 any damages, other than punitive damages, received on account of any 
                     sexual acts or sexual contact.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Survivor Justice Tax Prevention 
Act''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF ANY DAMAGES, OTHER THAN PUNITIVE 
              DAMAGES, RECEIVED ON ACCOUNT OF SEXUAL ACTS OR SEXUAL 
              CONTACT.

    (a) In General.--Section 104(a)(2) of the Internal Revenue Code of 
1986 is amended by striking ``on account of personal physical injuries 
or physical sickness'' and inserting ``on account of--
                    ``(A) personal physical injuries or physical 
                sickness, or
                    ``(B) any sexual act (as defined in paragraph (2) 
                of section 2246 of title 18, United States Code, as in 
                effect on the date of the enactment of this 
                subparagraph) or sexual contact (as defined in 
                paragraph (3) of such section, as so in effect);''.
    (b) Limitation on Substantiation Requirements.--Section 104 of such 
Code is amended by redesignating subsection (d) as subsection (e) and 
by inserting after subsection (c) the following new subsection:
    ``(d) Limitation on Substantiation Requirements With Respect to 
Damages on Account of Sexual Acts and Sexual Contact.--For purposes of 
subsection (a)(2)--
            ``(1) In general.--Damages shall be treated as on account 
        of a sexual act or sexual contact referred to in subsection 
        (a)(2)(B) if the judgment or agreement providing for such 
        damages states that such damages are so on account.
            ``(2) Prohibition on medical records requirement.--In no 
        event shall damages be treated as having not been adequately 
        substantiated as being on account of a sexual act or sexual 
        contact referred to in subsection (a)(2)(B) merely because 
        there are no medical records of such act or contact.''.
    (c) Effective Date.--
            (1) In general.--The amendments made by this section shall 
        apply to amounts received pursuant to judgments made, and 
        agreements entered into, after the date of the enactment of 
        this Act.
            (2) Special rule for judgments.--For purposes of paragraph 
        (1), a judgment shall be treated as made after the date of the 
        enactment of this Act if the first payment pursuant to such 
        judgment is received after such date.
            (3) Special rule for agreements.--For purposes of paragraph 
        (1), an agreement shall not be treated as entered into after 
        the date of the enactment of this Act if such agreement 
        replaces, supercedes, or revises an agreement entered into on 
        or before such date.
    (d) Promotion of Public Awareness of Exclusion.--The Secretary of 
the Treasury (or the Secretary's delegate), in consultation with the 
Department of Justice Office on Violence Against Women and other 
relevant Federal agencies, shall conduct a program to promote public 
awareness of the exclusion from gross income provided by section 
104(a)(2)(B) of the Internal Revenue Code of 1986, as amended by this 
section.
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