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EconomyH.R. 2347Comments

Survivor Justice Tax Prevention Act

Official title: 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.

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Where the Bill Stands

  1. Introduced, done
  2. Committee, done
  3. Floor Vote, done
  4. Outcome, current stage

What This Bill Does

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.

Sponsors

Related Documents

Bill on Congress.govWeb Page ↗ (opens in a new tab)

Timeline

  1. SenateMotion to proceed to consideration of measure made in Senate. (CR S5241)
  2. SenateRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
  3. SenateRead the first time. Placed on Senate Legislative Calendar under Read the First Time.
  4. SenateReceived in the Senate.
  5. House floor actionsMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  6. Passed the House
  7. House floor actionsReported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
  8. House committee actionsCommittee Consideration and Mark-up Session Held
  9. Library of CongressIntroduced in House
  10. House floor actionsReferred to the House Committee on Ways and Means.
  11. Introduced
  12. Committee

Comments

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