HR 2347 · Passed House · 07-14-26
Survivor Justice Tax Prevention Act
What does the Survivor Justice Tax Prevention Act do?
HR 2347 is a House bill sponsored by Rep. Lloyd Smucker (R-PA-11). This bill lets people exclude from their taxable income money awarded for sexual acts or sexual contact, other than punitive damages, whether or not there are medical records or visible injuries. It also makes a written statement in a court decision or settlement enough to shift the burden of proof to the IRS and directs Treasury to publicize the tax break. Excludes non-punitive damages received on account of sexual acts or sexual contact from federal taxable income.
Did HR 2347 pass? Where it stands
As of August 30, 2026, HR 2347 has passed the House.
Status: Passed House
Latest vote: House Passed by voice vote on April 27, 2026
Outlook: Possible
Key provisions
- Tax Exclusion for Abuse Damages
- Excludes non-punitive damages for sexual acts or sexual contact from gross income
- Applies whether or not there are medical records or observable injuries
- Burden of Proof Shift
- A decision or agreement stating damages are for sexual acts counts as credible evidence
- Treats the taxpayer as meeting the burden-of-proof requirements of Section 7491(a)
- Public Awareness Program
- Treasury must run a program to publicize the exclusion
- Coordinated with the Justice Department's Office on Violence Against Women
Last updated July 24, 2026