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). The bill amends Section 104(a)(2) of the Internal Revenue Code so that damages received on account of a sexual act or sexual contact — as defined in 18 U.S.C. 2246 — are excluded from gross income alongside the existing exclusion for personal physical injury or physical sickness. It also adds a new Section 104(d) that treats such damages as substantiated when the judgment or agreement states they are on account of a sexual act or contact, and bars the IRS from denying substantiation solely for lack of medical records. Punitive damages remain taxable. The amendments apply to judgments and agreements made after enactment. Adds a Section 104(a)(2) exclusion for sexual-assault damages, with a substantiation rule that credits the judgment/agreement's own characterization and bars a medical-records-only denial.
Did HR 2347 pass? Where it stands
As of July 17, 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
- New Tax Exemption
- Sexual assault and abuse damages excluded from gross income — no visible injury or medical records required
- Applies to non-punitive damages from judgments and settlements entered after enactment
- Burden of Proof Shift
- IRS must prove damages are not on account of sexual acts if the judgment or agreement says they are
- Medical records alone cannot be required to deny the exemption
Last updated July 15, 2026