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Senate bill · S. 5395 (119th Congress)

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

U.S. Senate

Latest action Sep 15, 2026

Sponsor: Catherine Cortez Masto (U.S. Senator for Nevada, Democratic)

Official titleShow

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.

The heading above is this same sentence with its legal opening removed. No words were added, changed or reordered.

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From Congress.gov and official rosters. This record was last updated Oct 17, 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

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

Senate Committee on Finance · U.S. Senate

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Full history

  1. Sep 15, 2026

    Introduced

    Introduced in U.S. Senate

    U.S. Senate

  2. Sep 15, 2026

    Referred to committee

    Read twice and referred to the Committee on Finance.

  3. Sep 15, 2026

    Referred to committee

    Read twice and referred to the Committee on Finance.

Read the record