I
119THCONGRESS
1
STSESSION H. R. 2347
To amend the Internal Revenue Code of 1986 to exclude from gross income
any damages, other than punitive damages, received on account of any
sexual acts or sexual contact.
IN THE HOUSE OF REPRESENTATIVES
MARCH25, 2025
Mr. S
MUCKER(for himself and Ms. MOOREof Wisconsin) introduced the
following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to exclude
from gross income any damages, other than punitive
damages, received on account of any sexual acts or sex-
ual contact.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Survivor Justice Tax 4
Prevention Act’’. 5
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SEC. 2. EXCLUSION FROM GROSS INCOME OF ANY DAM-1
AGES, OTHER THAN PUNITIVE DAMAGES, RE-2
CEIVED ON ACCOUNT OF SEXUAL ACTS OR 3
SEXUAL CONTACT. 4
(a) I
NGENERAL.—Section 104(a)(2) of the Internal 5
Revenue Code of 1986 is amended by striking ‘‘on account 6
of personal physical injuries or physical sickness’’ and in-7
serting ‘‘on account of— 8
‘‘(A) personal physical injuries or physical 9
sickness, or 10
‘‘(B) any sexual act (as defined in para-11
graph (2) of section 2246 of title 18, United 12
States Code, as in effect on the date of the en-13
actment of this subparagraph) or sexual contact 14
(as defined in paragraph (3) of such section, as 15
so in effect);’’. 16
(b) L
IMITATION ON SUBSTANTIATION REQUIRE-17
MENTS.—Section 104 of such Code is amended by redesig-18
nating subsection (d) as subsection (e) and by inserting 19
after subsection (c) the following new subsection: 20
‘‘(d) L
IMITATION ON SUBSTANTIATION REQUIRE-21
MENTSWITHRESPECT TODAMAGES ONACCOUNT OF 22
S
EXUALACTS ANDSEXUALCONTACT.—For purposes of 23
subsection (a)(2)— 24
‘‘(1) I
N GENERAL.—Damages shall be treated 25
as on account of a sexual act or sexual contact re-26
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ferred to in subsection (a)(2)(B) if the judgment or 1
agreement providing for such damages states that 2
such damages are so on account. 3
‘‘(2) P
ROHIBITION ON MEDICAL RECORDS RE -4
QUIREMENT.—In no event shall damages be treated 5
as having not been adequately substantiated as 6
being on account of a sexual act or sexual contact 7
referred to in subsection (a)(2)(B) merely because 8
there are no medical records of such act or con-9
tact.’’. 10
(c) E
FFECTIVEDATE.— 11
(1) I
N GENERAL.—The amendments made by 12
this section shall apply to amounts received pursuant 13
to judgments made, and agreements entered into, 14
after the date of the enactment of this Act. 15
(2) S
PECIAL RULE FOR JUDGMENTS .—For pur-16
poses of paragraph (1), a judgment shall be treated 17
as made after the date of the enactment of this Act 18
if the first payment pursuant to such judgment is 19
received after such date. 20
(3) S
PECIAL RULE FOR AGREEMENTS .—For 21
purposes of paragraph (1), an agreement shall not 22
be treated as entered into after the date of the en-23
actment of this Act if such agreement replaces, 24
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supercedes, or revises an agreement entered into on 1
or before such date. 2
(d) P
ROMOTION OFPUBLICAWARENESS OFEXCLU-3
SION.—The Secretary of the Treasury (or the Secretary’s 4
delegate), in consultation with the Department of Justice 5
Office on Violence Against Women and other relevant 6
Federal agencies, shall conduct a program to promote 7
public awareness of the exclusion from gross income pro-8
vided by section 104(a)(2)(B) of the Internal Revenue 9
Code of 1986, as amended by this section. 10
Æ
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