U.S. Congress legislation · 119th Congress
SB5395: Survivor Justice Tax Prevention Act
Status: In committee, September 15, 2026
A bill to amend the Internal Revenue Code of 1986 to exclude from gross income any compensatory damages with respect to sexual assault claims, and for other purposes.
What the bill says
To amend the Internal Revenue Code of 1986 to exclude from gross income any compensatory damages with respect to sexual assault claims, and for other purposes.
From the introduced text, September 15, 2026:
A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income any compensatory damages with respect to sexual assault claims, and for other purposes. 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 are on account …
Sponsors
- Cortez Masto, Catherine (D) · primary sponsor
- Young, Todd (R)
Latest actions
- : Read twice and referred to the Committee on Finance.
- : Introduced in Senate
Subjects: Taxation
Common questions
- What is SB5395?
- SB5395 is a bill in Congress (119th Congress): Survivor Justice Tax Prevention Act.
- What does SB5395 do?
- In its own words: To amend the Internal Revenue Code of 1986 to exclude from gross income any compensatory damages with respect to sexual assault claims, and for other purposes.
- What is the status of SB5395?
- In committee as of September 15, 2026. Latest action: Read twice and referred to the Committee on Finance. (September 15, 2026).
- Who sponsored SB5395?
- Cortez Masto, Catherine (D), with 1 co-sponsor.
- Where is the official record for SB5395?
- On the Congress website: https://www.congress.gov/bill/119th-congress/senate-bill/5395
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.