Us Congress 2025-2026 Regular Session

Us Congress House Bill HB2347 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 2347
5	5	To amend the Internal Revenue Code of 1986 to exclude from gross income
6	6	any damages, other than punitive damages, received on account of any
7	7	sexual acts or sexual contact.
8	8	IN THE HOUSE OF REPRESENTATIVES
9	9	MARCH25, 2025
10	10	Mr. S
11	11	MUCKER(for himself and Ms. MOOREof Wisconsin) introduced the
12	12	following bill; which was referred to the Committee on Ways and Means
13	13	A BILL
14	14	To amend the Internal Revenue Code of 1986 to exclude
15	15	from gross income any damages, other than punitive
16	16	damages, received on account of any sexual acts or sex-
17	17	ual contact.
18	18	Be it enacted by the Senate and House of Representa-1
19	19	tives of the United States of America in Congress assembled, 2
20	20	SECTION 1. SHORT TITLE. 3
21	21	This Act may be cited as the ‘‘Survivor Justice Tax 4
22	22	Prevention Act’’. 5
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25	25	•HR 2347 IH
26	26	SEC. 2. EXCLUSION FROM GROSS INCOME OF ANY DAM-1
27	27	AGES, OTHER THAN PUNITIVE DAMAGES, RE-2
28	28	CEIVED ON ACCOUNT OF SEXUAL ACTS OR 3
29	29	SEXUAL CONTACT. 4
30	30	(a) I
31	31	NGENERAL.—Section 104(a)(2) of the Internal 5
32	32	Revenue Code of 1986 is amended by striking ‘‘on account 6
33	33	of personal physical injuries or physical sickness’’ and in-7
34	34	serting ‘‘on account of— 8
35	35	‘‘(A) personal physical injuries or physical 9
36	36	sickness, or 10
37	37	‘‘(B) any sexual act (as defined in para-11
38	38	graph (2) of section 2246 of title 18, United 12
39	39	States Code, as in effect on the date of the en-13
40	40	actment of this subparagraph) or sexual contact 14
41	41	(as defined in paragraph (3) of such section, as 15
42	42	so in effect);’’. 16
43	43	(b) L
44	44	IMITATION ON SUBSTANTIATION REQUIRE-17
45	45	MENTS.—Section 104 of such Code is amended by redesig-18
46	46	nating subsection (d) as subsection (e) and by inserting 19
47	47	after subsection (c) the following new subsection: 20
48	48	‘‘(d) L
49	49	IMITATION ON SUBSTANTIATION REQUIRE-21
50	50	MENTSWITHRESPECT TODAMAGES ONACCOUNT OF 22
51	51	S
52	52	EXUALACTS ANDSEXUALCONTACT.—For purposes of 23
53	53	subsection (a)(2)— 24
54	54	‘‘(1) I
55	55	N GENERAL.—Damages shall be treated 25
56	56	as on account of a sexual act or sexual contact re-26
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59	59	•HR 2347 IH
60	60	ferred to in subsection (a)(2)(B) if the judgment or 1
61	61	agreement providing for such damages states that 2
62	62	such damages are so on account. 3
63	63	‘‘(2) P
64	64	ROHIBITION ON MEDICAL RECORDS RE -4
65	65	QUIREMENT.—In no event shall damages be treated 5
66	66	as having not been adequately substantiated as 6
67	67	being on account of a sexual act or sexual contact 7
68	68	referred to in subsection (a)(2)(B) merely because 8
69	69	there are no medical records of such act or con-9
70	70	tact.’’. 10
71	71	(c) E
72	72	FFECTIVEDATE.— 11
73	73	(1) I
74	74	N GENERAL.—The amendments made by 12
75	75	this section shall apply to amounts received pursuant 13
76	76	to judgments made, and agreements entered into, 14
77	77	after the date of the enactment of this Act. 15
78	78	(2) S
79	79	PECIAL RULE FOR JUDGMENTS .—For pur-16
80	80	poses of paragraph (1), a judgment shall be treated 17
81	81	as made after the date of the enactment of this Act 18
82	82	if the first payment pursuant to such judgment is 19
83	83	received after such date. 20
84	84	(3) S
85	85	PECIAL RULE FOR AGREEMENTS .—For 21
86	86	purposes of paragraph (1), an agreement shall not 22
87	87	be treated as entered into after the date of the en-23
88	88	actment of this Act if such agreement replaces, 24
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91	91	•HR 2347 IH
92	92	supercedes, or revises an agreement entered into on 1
93	93	or before such date. 2
94	94	(d) P
95	95	ROMOTION OFPUBLICAWARENESS OFEXCLU-3
96	96	SION.—The Secretary of the Treasury (or the Secretary’s 4
97	97	delegate), in consultation with the Department of Justice 5
98	98	Office on Violence Against Women and other relevant 6
99	99	Federal agencies, shall conduct a program to promote 7
100	100	public awareness of the exclusion from gross income pro-8
101	101	vided by section 104(a)(2)(B) of the Internal Revenue 9
102	102	Code of 1986, as amended by this section. 10
103	103	Æ
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