Bill > HR2347

This bill, known as the Survivor Justice Tax Prevention Act, proposes to amend the Internal Revenue Code to exclude from gross income any damages received due to sexual acts or sexual contact, except for punitive damages. Specifically, the bill modifies Section 104(a)(2) of the tax code to explicitly include damages related to sexual acts or sexual contact as tax-exempt, similar to how damages for physical injuries are currently treated. The bill also introduces new provisions that make it easier for survivors to claim these tax exemptions by allowing damages to be considered valid if the judgment or agreement explicitly states they are for sexual acts or sexual contact, and by prohibiting the requirement of medical records to substantiate such claims. Additionally, the bill requires the Secretary of the Treasury, in consultation with the Department of Justice's Office on Violence Against Women, to conduct a public awareness program about this new tax exclusion. The amendments would apply to amounts received through judgments and agreements made after the bill's enactment, with some nuanced rules about how existing agreements would be treated.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2347/all-info