Bills · 119th Congress · Taxation

Survivor Justice Tax Prevention Act

Where it stands

  1. Introduced3/25/25
  2. Passed HousePassed 4/27/26
  3. Senate
  4. President
  5. Law

Passed the House by voice vote on April 27, 2026. Received in the Senate on April 28, 2026.

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Roll calls on this bill

Procedural motions
SenateOn Cloture on the Motion to Proceed · 11/9/26Cloture on the motion to proceedA vote to end debate on whether to start considering a measure — the way the Senate stops a filibuster before a bill is even taken up. For most legislation it takes three-fifths of all senators (60 with no vacancies). It is not a vote on the bill itself.Senate: About Filibusters and Cloture ↗Congressional Research Service: Invoking Cloture in the Senate ↗
Cloture on the Motion to Proceed Agreed to · Yea 73 · Nay 25Official source ↗
Official summary (CRS)

Survivor Justice Tax Prevention Act

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).

Full text on congress.gov ↗
Sponsor
Rep. Lloyd Smucker ( Republican · PA-11)
Cosponsors
3
Introduced
3/25/25
Policy area
Taxation

What happens next

The Senate must pass the same text, then it goes to the President.

If it isn't enacted by Jan 3, 2027, it expires when the 119th Congress ends.

All actions (17)
  1. 3/25/25Introduced in House
  2. 3/25/25Referred to the House Committee on Ways and Means.
  3. 3/25/26Committee Consideration and Mark-up Session Held
  4. 3/25/26Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
  5. 4/9/26Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
  6. 4/9/26Placed on the Union Calendar, Calendar No. 519.
  7. 4/27/26Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  8. 4/27/26Considered under suspension of the rules. (consideration: CR H3110-3111)
  9. 4/27/26DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
  10. 4/27/26Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
  11. 4/27/26On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
  12. 4/27/26Motion to reconsider laid on the table Agreed to without objection.
  13. 4/28/26Received in the Senate.
  14. 7/13/26Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
  15. 7/14/26Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
  16. 9/30/26Motion to proceed to consideration of measure made in Senate. (CR S5241)
  17. 9/30/26Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)