U.S. Congress legislation · 119th Congress
HB2347: Survivor Justice Tax Prevention Act
Status: Passed one chamber, September 30, 2026
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.
What the bill says
An 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.
From the amended text, July 14, 2026:
AN 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. SECTION 1. Short title This Act may be cited as the Survivor Justice Tax Prevention Act . SECTION 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), whether or not there are medical records or observable injuries of such act or contact; . (b) Burden of proof with respect to whether damages are on account of sexual act or sexual contact 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) Burden of proof with respect to whether damages …
Sponsors
- Lloyd Smucker (R, HD-PA-11) · primary sponsor
- Gwen Moore (D, HD-004)
- Gregory Meeks (D, HD-005)
- Claudia Tenney (R, HD-024)
Latest actions
- : Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
- : Motion to proceed to consideration of measure made in Senate. (CR S5241)
- : Cloture motion on the motion to proceed to the measure presented in Senate.
- : Motion to proceed to consideration of measure made in Senate.
- : Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
- : Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
- : Received in the Senate.
- : Motion to reconsider laid on the table Agreed to without objection.
- : On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
- : 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)
Subjects: Civil actions and liability, Taxation, Sex offenses, Assault and harassment offenses, Crime victims, Income tax exclusion
Common questions
- What is HB2347?
- HB2347 is a bill in Congress (119th Congress): Survivor Justice Tax Prevention Act.
- What does HB2347 do?
- In its own words: An 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.
- What is the status of HB2347?
- Passed one chamber as of September 30, 2026. Latest action: Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241) (September 30, 2026).
- Who sponsored HB2347?
- Lloyd Smucker (R, HD-PA-11), with 3 co-sponsors.
- Where is the official record for HB2347?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/2347
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.