HR 2347
Advanced toward a vote
Excludes from federal income tax any damages, other than punitive damages, received for sexual acts or sexual contact, whether or not there are medical records or observable injuries.
Official title: Survivor Justice Tax Prevention Act
Timeline each lane is a chamber; dates pull from congress.gov actions
House
Introduced
25-MAR-2025
Referred
25-MAR-2025
Approved by committee
25-MAR-2026
Reported
09-APR-2026
On the calendar
09-APR-2026
Passed
27-APR-2026
Senate
Received
28-APR-2026
On the calendar
13-JUL-2026
- Amends Section 104(a)(2) of the Internal Revenue Code to exclude damages for sexual acts or sexual contact, other than punitive damages, from gross income.
- Covers these damages whether or not there are medical records or observable injuries.
- A decision or agreement stating that damages are for a sexual act or sexual contact counts as credible evidence on that point, and the taxpayer is treated as meeting the burden of proof.
- Applies to amounts received under decisions made and agreements entered into after enactment, and directs the Treasury Department to run a public awareness program with the Department of Justice Office on Violence Against Women.
Covers an older version. The newest CRS summary describes the bill as of "Reported to House" (09-APR-2026); the text has changed since (Engrossed in House, 27-APR-2026).
CRS is the Library of Congress's nonpartisan research office. Read it on congress.gov- Ways and Means Committee (House)
Taxation
■ 2 D■ 1 R
2 Democrats
1 Republican