Survivor Justice Tax Prevention Act
Latest Action
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
Official Summary
Survivor Justice Tax Prevention Act This 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.
GovScope Watchdog™
AI Government Intelligence™The Survivor Justice Tax Prevention Act (H.R. 2347) is a bill introduced in the 119th Congress, currently in process. The bill's official summary and full text are not publicly available, limiting detailed analysis. The latest procedural update indicates the bill has been read a second time and placed on the Senate Legislative Calendar under General Orders, suggesting it is awaiting further consideration. Without the bill text or summary, the specific provisions, policy goals, and mechanisms remain unclear.
H.R. 2347 is a pending legislative proposal with limited publicly available information, currently awaiting further Senate action.
- The bill is titled 'Survivor Justice Tax Prevention Act' and was introduced in the House of Representatives.
- As of July 14, 2026, the bill has been read a second time and placed on the Senate Legislative Calendar under General Orders.
- No official summary or full text is available, restricting detailed understanding of the bill's content and implications.
Due to the absence of bill text and summary, it is not possible to identify specific beneficiaries such as individuals, agencies, or sectors.
Without access to the bill's provisions, potential concerns related to implementation, costs, authority, oversight, or policy tradeoffs cannot be assessed.
The bill is part of the 119th Congress legislative activity and has progressed from the House to the Senate, where it awaits further consideration. No additional context on bipartisan support, committee referrals, or related legislation is available.
Hidden impact flags detected: 1
GovScope reviewed 1 policy-risk categories. Hover for a quick definition. Click detected flags for bill-specific details.
Due to the absence of bill content, indirect or second-order effects cannot be identified or analyzed.
The lack of publicly available bill text and summary limits transparency and hinders comprehensive analysis. Stakeholders and the public may find it challenging to assess the bill's impact or engage in informed discourse until more information is released.
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