HR2347: Survivor Justice Tax Prevention Act
119th Congress (2025–2027) · House bill · Sponsor: Rep. Smucker, Lloyd [R-PA-11]
119th Congress (2025–2027) · House bill · Sponsor: Rep. Smucker, Lloyd [R-PA-11]
| Item | Detail |
|---|---|
| Roll-call votes | 2 |
| Chamber | Senate |
| Latest vote | 2026-11-10: Motion to Proceed Agreed to (62-21) |
| Latest action | 2026-11-09: Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 73 – 25. Record Vote Number: 257. (CR S5343-5344) |
| Policy area | Taxation |
| Official record | Congress.gov |
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.
Subjects: Assault and harassment offenses, Civil actions and liability, Crime victims, Income tax exclusion, Sex offenses
Every recorded vote on this bill, newest first, with a link to the official tally. Member-by-member positions are on each member’s profile.
| Date | Chamber | Question | Result | Yea | Nay | Not voting | Record |
|---|---|---|---|---|---|---|---|
| 2026-11-10 | Senate | On the Motion to Proceed H. R. 2347 | Motion to Proceed Agreed to (62-21) | 62 | 21 | 17 | Official tally |
| 2026-11-09 | Senate | On Cloture on the Motion to Proceed H. R. 2347 | Cloture on the Motion to Proceed Agreed to (73-25, 3/5 majority required) | 73 | 25 | 2 | Official tally |
HR2347 (Survivor Justice Tax Prevention Act) was introduced in the 119th Congress (2025–2027) by Rep. Smucker, Lloyd [R-PA-11].
On 2026-11-09: Cloture on the motion to proceed to the measure invoked in Senate by Yea-Nay Vote. 73 – 25. Record Vote Number: 257. (CR S5343-5344)
2 recorded votes in the 119th Congress. The most recent, on 2026-11-10, was "On the Motion to Proceed H.R. 2347": Motion to Proceed Agreed to (62-21).