HR 2347 119th Congress
Survivor Justice Tax Prevention Act
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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Bill journey
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Introduction Congress.gov
Introduced
Introduced in the House.
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Referred to the House Committee on Ways and Means.
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Introduced in House
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Introduced in House
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Introduced in House
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Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
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Committee Consideration and Mark-up Session Held
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Placed on the Union Calendar, Calendar No. 519.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
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Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
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Reported in House
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Engrossed in House
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Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
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Considered under suspension of the rules. (consideration: CR H3110-3111)
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DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
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On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
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Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
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Motion to reconsider laid on the table Agreed to without objection.
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Received in the Senate.
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Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
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Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
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Placed on Calendar Senate
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View the complete bill journey as an accessible table
| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the House. | Congress.gov | |
| Official actionReferred to the House Committee on Ways and Means. | No additional detail supplied.IntroReferral · House floor actions · Code H11100 | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code Intro-H | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code 1000 | Congress.gov | |
| Text versionIntroduced in House | A dated text-version record is available. | Congress.gov | |
| Official actionOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0. | No additional detail supplied.Committee · House committee actions · Code H19000 | Congress.gov | |
| Official actionCommittee Consideration and Mark-up Session Held | No additional detail supplied.Committee · House committee actions · Code H15001 | Congress.gov | |
| Official actionPlaced on the Union Calendar, Calendar No. 519. | No additional detail supplied.Calendars · House floor actions · Code H12410 | Congress.gov | |
| Official actionReported (Amended) by the Committee on Ways and Means. H. Rept. 119-599. | No additional detail supplied.Committee · House floor actions · Code H12200 | Congress.gov | |
| Official actionReported (Amended) by the Committee on Ways and Means. H. Rept. 119-599. | No additional detail supplied.Committee · Library of Congress · Code 5000 | Congress.gov | |
| Text versionReported in House | A dated text-version record is available. | Congress.gov | |
| Text versionEngrossed in House | A dated text-version record is available. | Congress.gov | |
| Official actionMr. Smith (MO) moved to suspend the rules and pass the bill, as amended. | No additional detail supplied.Floor · House floor actions · Code H30300 | Congress.gov | |
| Official actionConsidered under suspension of the rules. (consideration: CR H3110-3111) | No additional detail supplied.Floor · House floor actions · Code H30000 | Congress.gov | |
| Official actionDEBATE - The House proceeded with forty minutes of debate on H.R. 2347. | No additional detail supplied.Floor · House floor actions · Code H8D000 | Congress.gov | |
| Official actionOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110) | No additional detail supplied.Floor · House floor actions · Code H37300 | Congress.gov | |
| Official actionPassed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110) | No additional detail supplied.Floor · Library of Congress · Code 8000 | Congress.gov | |
| Official actionMotion to reconsider laid on the table Agreed to without objection. | No additional detail supplied.Floor · House floor actions · Code H38310 | Congress.gov | |
| Official actionReceived in the Senate. | No additional detail supplied.IntroReferral · Senate | Congress.gov | |
| Official actionRead the first time. Placed on Senate Legislative Calendar under Read the First Time. | No additional detail supplied.Calendars · Senate | Congress.gov | |
| Official actionRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453. | No additional detail supplied.Calendars · Senate | Congress.gov | |
| Text versionPlaced on Calendar Senate | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
Survivor Justice Tax Prevention ActThis 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.
Official documents
Text versions
- Placed on Calendar SenateJul 14, 2026
- Engrossed in HouseApr 27, 2026
- Reported in HouseApr 9, 2026
- Introduced in HouseMar 25, 2025