Survivor Justice Tax Prevention Act

Hozzl · 2026-04-29T10:56:43Z

Explore the details of House Bill 2347 Survivor Justice Tax Prevention Act currently in Congress. Get insights into its purpose, current status, sponsors, and potential impact on Taxation. Stay informed on legislative developments.

4/29/2026, 10:56 AM

Summary of Bill HR 2347

Bill 119 HR 2347 aims to make an amendment to the Internal Revenue Code of 1986. The amendment would exclude any damages received on account of sexual acts or sexual contact from being considered as gross income, with the exception of punitive damages.

This means that individuals who receive damages as a result of sexual acts or sexual contact would not have to pay taxes on that money, as long as the damages are not punitive in nature. This amendment could potentially provide some financial relief to individuals who have experienced harm through sexual acts or contact.

It is important to note that this bill does not apply to punitive damages, which are intended to punish the wrongdoer rather than compensate the victim. Overall, this amendment seeks to provide some financial support to individuals who have been affected by sexual misconduct, while also ensuring that punitive damages are still subject to taxation.

Congressional Summary of HR 2347

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.

Read the Full Bill

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Current Status of Bill HR 2347

Bill HR 2347 is currently in the status of Introduced to Senate since April 28, 2026. Bill HR 2347 was introduced during Congress 119 and was introduced to the House on March 25, 2025. Bill HR 2347's most recent activity was Received in the Senate. as of April 28, 2026

Bipartisan Support of Bill HR 2347

Total Number of Sponsors

Democrat Sponsors

Republican Sponsors

Unaffiliated Sponsors

Total Number of Cosponsors

Democrat Cosponsors

Republican Cosponsors

Unaffiliated Cosponsors

Policy Area and Potential Impact of Bill HR 2347

Primary Policy Focus

Taxation

Alternate Title(s) of Bill HR 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.

Comments

Katie Hood

769

10 days ago

This bill is ridiculous!

Millie Bray

818

1 month ago

I support this bill cuz it helps survivors and prevents taxes. It's good for me and others. #HR2347 #SurvivorJustice #TaxPreventionAct

Dereck Batchelor

763

26 days ago

I heard about this new bill, but I'm not sure how it will impact me. Can someone explain it to me in simpler terms? I want to understand how this will affect my taxes.