119-hr2347

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2347 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 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.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 25, 2025

 Mr. Smucker (for himself and Ms. Moore of Wisconsin) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

 A BILL

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.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Survivor Justice Tax Prevention 
Act''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF ANY DAMAGES, OTHER THAN PUNITIVE 
 DAMAGES, RECEIVED ON ACCOUNT OF SEXUAL ACTS OR SEXUAL 
 CONTACT.

    (a) In General.--

Section 104

    (a)

    (2) of the Internal Revenue Code of 
1986 is amended by striking ``on account of personal physical injuries 
or physical sickness'' and inserting ``on account of--
 ``
        (A) personal physical injuries or physical 
 sickness, or
 ``
        (B) any sexual act (as defined in paragraph

    (2) of 

section 2246 of title 18, United States Code, as in 
 effect on the date of the enactment of this 
 subparagraph) or sexual contact (as defined in 
 paragraph

    (3) of such section, as so in effect);''.

    (b) Limitation on Substantiation Requirements.--

Section 104 of such 
Code is amended by redesignating subsection
            (d) as subsection

    (e) and 
by inserting after subsection
            (c) the following new subsection:
 ``
            (d) Limitation on Substantiation Requirements With Respect to 
Damages on Account of Sexual Acts and Sexual Contact.--For purposes of 
subsection

    (a)

    (2) --
 ``

    (1) In general.--Damages shall be treated as on account 
 of a sexual act or sexual contact referred to in subsection

    (a)

    (2)
        (B) if the judgment or agreement providing for such 
 damages states that such damages are so on account.
 ``

    (2) Prohibition on medical records requirement.--In no 
 event shall damages be treated as having not been adequately 
 substantiated as being on account of a sexual act or sexual 
 contact referred to in subsection

    (a)

    (2)
        (B) merely because 
 there are no medical records of such act or contact.''.
            (c) Effective Date.--

    (1) In general.--The amendments made by this section shall 
 apply to amounts received pursuant to judgments made, and 
 agreements entered into, after the date of the enactment of 
 this Act.

    (2) Special rule for judgments.--For purposes of paragraph

    (1) , a judgment shall be treated as made after the date of the 
 enactment of this Act if the first payment pursuant to such 
 judgment is received after such date.

    (3) Special rule for agreements.--For purposes of paragraph

    (1) , an agreement shall not be treated as entered into after 
 the date of the enactment of this Act if such agreement 
 replaces, supercedes, or revises an agreement entered into on 
 or before such date.
            (d) Promotion of Public Awareness of Exclusion.--The Secretary of 
the Treasury (or the Secretary's delegate), in consultation with the 
Department of Justice Office on Violence Against Women and other 
relevant Federal agencies, shall conduct a program to promote public 
awareness of the exclusion from gross income provided by 

section 104

    (a)

    (2)
        (B) of the Internal Revenue Code of 1986, as amended by this 
section.
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