H.R. 2347Survivor Justice Tax Prevention Act

1 recorded actionWhat the measure does Read on Congress.gov

Sponsor: Lloyd Smucker [R-PA-11]
Cosponsors: 3 · 2 Democrats · 1 Republican
Policy area: Taxation
Committee: Ways and Means Committee
Latest action: Sep 30, 2026 · Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)

IntroducedMar 25, 2025
Passed the HouseApr 27, 2026
Passed the SenateNot yet reached
Sent to the PresidentNot yet reached
Became lawNot yet reached

What the measure doesCRS summary

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.

Written by the nonpartisan Congressional Research Service, describing H.R. 2347 as reported to House on Apr 9, 2026. It is not the text of the measure; a later amendment may have changed what it does.

How every member votedSenate roll call 257

Senate Nov 9, 2026

On Cloture on the Motion to Proceed

Motion to Invoke Cloture: Motion to Proceed to H.R. 2347

Cloture on the Motion to Proceed Agreed to

73 Yea 25 Nay 2 not voting

Crossed both parties 22 of 98 voting members broke with their own party: 21 Democrats, 1 Republican.

Open the official roll call

How the chamber split

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DemocratsIndependentsRepublicansFilled: YeaRing: NayGrey: not voting or present

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All members100 members

Democratic45 members

Independent2 members

Republican53 members

marks half of the votes cast. A party’s majority is the side most of its voting members took.

Loading the public record

H.R. 2347Survivor Justice Tax Prevention Act

What the measure doesCRS summary

How every member votedSenate roll call 257

On Cloture on the Motion to Proceed

How the chamber split

H.R. 2347Survivor Justice Tax Prevention Act

What the measure doesCRS summary

How every member votedSenate roll call 257

On Cloture on the Motion to Proceed

How the chamber split

Cosponsors3 · 2 Democrats · 1 Republican

Who lobbied on H.R. 23474 organizations

Who lobbied on H.R. 23474 organizations