H.R. 2347 · 119th Congress

Survivor Justice Tax Prevention Act

Introduced on Mar 25, 2025 by Lloyd Smucker (R-PA-11). 3 cosponsors, 2 of them from another party. Latest action (Sep 30, 2026): Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)

Stage
Passed one chamber
Introduced
Mar 25, 2025
Cosponsors
3
2 from the other party
Policy area
Taxation
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

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.

Subjects

  • Assault and harassment offenses
  • Civil actions and liability
  • Crime victims
  • Income tax exclusion
  • Sex offenses

Summary

By the Congressional Research Service (Reported to House, Apr 9, 2026). Public domain.

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.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Lloyd SmuckerR-PA-11Sponsor

Democrats · 2

Republicans · 1

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Mar 25, 2025Introduced in House
  2. Mar 25, 2025Introduced in House
  3. Mar 25, 2025 · HouseReferred to the House Committee on Ways and Means.
  4. Mar 25, 2026 · HouseCommittee Consideration and Mark-up Session Held
  5. Mar 25, 2026 · HouseOrdered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
  6. Apr 9, 2026Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
  7. Apr 9, 2026 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
  8. Apr 9, 2026 · HousePlaced on the Union Calendar, Calendar No. 519.
  9. Apr 27, 2026 · HouseMr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  10. Apr 27, 2026 · HouseConsidered under suspension of the rules. (consideration: CR H3110-3111)
  11. Apr 27, 2026 · HouseDEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
  12. Apr 27, 2026Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
  13. Apr 27, 2026 · HouseOn motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
  14. Apr 27, 2026 · HouseMotion to reconsider laid on the table Agreed to without objection.
  15. Apr 28, 2026 · SenateReceived in the Senate.
  16. Jul 13, 2026 · SenateRead the first time. Placed on Senate Legislative Calendar under Read the First Time.
  17. Jul 14, 2026 · SenateRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
  18. Sep 30, 2026 · SenateMotion to proceed to consideration of measure made in Senate. (CR S5241)
  19. Sep 30, 2026 · SenateCloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS6 reports
    $280K reported (all issues)
  2. NATIONAL STRUCTURED SETTLEMENTS TRADE ASSOCIATION2 reports
    $14K reported (all issues)
  3. National Taxpayers Union1 report
    $30K reported (all issues)

Reports filed in 2025, 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 10, 2026 · loaded Oct 10, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 10, 2026 · loaded Oct 10, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.