The record

LegislationLegislation· Sep 2026
HR 2347 Passed House — in Senate

Sponsored by Lloyd Smucker (R)

Survivor Justice Tax Prevention Act

Excludes sexual abuse damages from federal income tax, even without medical records.

Tradeoff

Allows survivors of sexual abuse to exclude settlement and judgment damages from taxable income without proving observable physical injury. Shifts the burden to the to prove damages weren't sex-related.

What's in it

See official bill text

Reduces federal revenues by $89 million over 10 years (2026-2036), increasing the deficit by that amount.

This is a tax exclusion that allows sexual assault survivors to keep compensatory damage awards tax-free instead of paying federal income tax on them, costing the Treasury $89 million over 10 years in foregone revenue.

H.R. 2347, Survivor Justice Tax Prevention Act · Apr 2026

Passed the House by on April 27, 2026 — now in the Senate.

  1. House

    Introduced

    (Mar 25, 2025)

  2. House

    Committee on Ways and Means(Mar 25, 2025)

  3. House

    The Committee on Ways and Means voted to send it to the floor

    Reported 41 - 0(Mar 25, 2026)

    Committee report H. Rept. 119-599.

  4. House

    Passage of the bill

    Passed by (Apr 27, 2026)

    No individual votes were recorded.

  5. Senate

    Received from the House

    Received(Apr 28, 2026)