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House bill · H.R. 1306 (119th Congress)

Tax Fairness for Survivors Act

U.S. House of Representatives

Latest action Feb 13, 2025

Sponsor: Lois Frankel (U.S. Representative, FL-22, Democratic)

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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data

Summary

Tax Fairness for Survivors Act This bill excludes certain payments related to sexual assault or sexual harassment claims from gross income for federal tax purposes. Specifically, the bill excludes from gross income amounts received by an individual from a judgment, award, or settlement of a claim (including backpay, frontpay, punitive damages, attorney’s fees, or any payments made to release, resolve, or settle a claim) related to sexual harassment or a nonconsensual sexual act or sexual contact. Further, under the bill, such amounts are not wages or compensation and, thus, not subject to certain payroll taxes (Social Security, railroad retirement, and unemployment insurance). Under current law, amounts received from a judgment, award or settlement of a claim may be excluded from gross income if attributable to a personal physical injury or physical sickness. However, under current law, compensatory and other amounts received from a judgment, award or settlement unrelated to a personal physical injury or physical sickness generally are included in gross income. (Some exceptions apply.)

Summary from the Congressional Research Service. How we handle summaries

Where it stands

Assigned to a committee for review.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

House Committee on Ways and Means · U.S. House of Representatives

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Cosponsors

5

Cosponsors listed on Congress.gov, shown A to Z.

  • Republican3
  • Democratic2

This bill has cosponsors from more than one party.

Shown in neutral colors by design; Agora is non-partisan.

Related bills

As identified by Congress.gov.

Full history

  1. Feb 13, 2025

    Introduced

    Introduced in House

    U.S. House of Representatives

  2. Feb 13, 2025

    Introduced

    Introduced in U.S. House

    U.S. House

  3. Feb 13, 2025

    Referred to committee

    Referred to the House Committee on Ways and Means.

    U.S. House of Representatives

Read the record