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House bill · H.R. 2347 (119th Congress)

Survivor Justice Tax Prevention Act

U.S. House of Representatives

Latest action Sep 30, 2026

Sponsor: Lloyd Smucker (U.S. Representative, PA-11, Republican)

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From Congress.gov and official rosters. This record was last updated Aug 3, 2026. About our data

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.

Summary from the Congressional Research Service. How we handle summaries

Where it stands

Passed one of the two chambers; it still needs the other.

  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

3

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

  • Democratic2
  • Republican1

This bill has cosponsors from more than one party.

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

Full history

  1. Sep 30, 2026

    Cloture Motion on the Motion to Proceed to the Measure Presented in Senate. (cr S5241)

    Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)

    U.S. Senate

  2. Jul 14, 2026

    Read the Second time. Placed on Senate Legislative Calendar Under General Orders. Calendar No. 453.

    Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.

    U.S. Senate

  3. Jul 13, 2026

    Read the First time. Placed on Senate Legislative Calendar Under Read the First Time.

    Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

    U.S. Senate

  4. Apr 28, 2026

    Introduced

    Received in the Senate.

    U.S. House

  5. Apr 28, 2026

    Sent to the executive

    Received in the Senate.

    U.S. Senate

Show full history (23 earlier events)
  1. Apr 27, 2026

    Considered Under Suspension of the rules. (consideration: cr H3110-3111)

    Considered under suspension of the rules. (consideration: CR H3110-3111)

  2. Apr 27, 2026

    Considered Under Suspension of the rules. (consideration: cr H3110-3111)

    Considered under suspension of the rules. (consideration: CR H3110-3111)

  3. Apr 27, 2026

    Considered Under Suspension of the rules. (consideration: cr H3110-3111)

    Considered under suspension of the rules. (consideration: CR H3110-3111)

  4. Apr 27, 2026

    Debate - the House Proceeded With Forty Minutes of Debate on H.R. 2347.

    DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.

    U.S. House of Representatives

  5. Apr 27, 2026

    Passed a chamber

    Motion to reconsider laid on the table Agreed to without objection.

  6. Apr 27, 2026

    Passed a chamber

    Motion to reconsider laid on the table Agreed to without objection.

  7. Apr 27, 2026

    Passed a chamber

    Motion to reconsider laid on the table Agreed to without objection.

  8. Apr 27, 2026

    Passed a chamber

    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)

    U.S. House of Representatives

  9. Apr 9, 2026

    Placed on the Union Calendar, Calendar No. 519.

  10. Apr 9, 2026

    Placed on the Union Calendar, Calendar No. 519.

  11. Apr 9, 2026

    Placed on the Union Calendar, Calendar No. 519.

  12. Apr 9, 2026

    Reported out of committee

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

  13. Apr 9, 2026

    Reported out of committee

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

  14. Apr 9, 2026

    Reported out of committee

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.

  15. Mar 25, 2026

    Committee vote

    Committee Consideration and Mark-up Session Held

  16. Mar 25, 2026

    Committee vote

    Committee Consideration and Mark-up Session Held

  17. Mar 25, 2026

    Committee vote

    Committee Consideration and Mark-up Session Held

  18. Mar 25, 2026

    Reported out of committee

    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

  19. Mar 25, 2026

    Reported out of committee

    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

  20. Mar 25, 2026

    Reported out of committee

    Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.

  21. Dec 3, 2025

    Introduced

    Introduced in U.S. House

    U.S. House

  22. Mar 25, 2025

    Introduced

    Introduced in House

    U.S. House of Representatives

  23. Mar 25, 2025

    Referred to committee

    Referred to the House Committee on Ways and Means.

    U.S. House of Representatives

Read the record