119th Congress · introduced in the House · Mar 25, 2025
Survivor Justice Tax Prevention Act
Official title from Congress.gov
Latest action (Sep 30, 2026): Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Reported to House (Apr 9, 2026)
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).
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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
Motion to proceed to consideration of measure made in Senate. (CR S5241)
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Received in the Senate.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
Considered under suspension of the rules. (consideration: CR H3110-3111)
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 519.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
Committee Consideration and Mark-up Session Held
Assault and harassment offenses · Civil actions and liability · Crime victims · Income tax exclusion · Sex offenses
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsReferred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Coverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 23, 2026.
10 citations.
DUKE ENERGY CORPORATION · lobbying firm or registrant: DUKE ENERGY CORPORATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Energy/Nuclear
$2,190,000
Spent on own lobbying
…g Energy Costs through Grid Modernization Act - discussion draft Create Expedited Reviews to Transform American Infrastructure Now (CERTAIN) - discussion draft H.R. 2347 - Survivor Justice Tax Prevention Act H.R. 10500 - Unleashing American Pipelines Act S. 5653 - Bipartisan American Affordability and Jobs Act of 2026 No specif…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · lobbying firm or registrant: CAPITOL COUNSEL LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
…s. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CORPORATE ENERGY BUYERS ASSOCIATION · lobbying firm or registrant: CORPORATE ENERGY BUYERS ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 19, 2026 · issue area: Energy/Nuclear
$140,000
Spent on own lobbying
…d load growth. Legislation and regulatory policies impacting existing fossil and nuclear power plants. Sections of the following bills related to these topics: H.R.2347: Survivor Justice Tax Prevention Act, issues related to the Bipartisan American Affordability and Jobs Act and related discussion drafts; H.R.2074: POWER Act;…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · lobbying firm or registrant: CAPITOL COUNSEL LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
…s. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL TAXPAYERS UNION · lobbying firm or registrant: NATIONAL TAXPAYERS UNION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 21, 2026 · issue area: Taxation/Internal Revenue Code
$30,000
Spent on own lobbying
…. 3931 Taxpayer Service and Assistance Act HR 7687No Tax on Takings Act HR 1340/S 3332Indexing Capital Gains N/AIntroduce bill to repeal Revenue Ruling 2024-14 HR 2347Survivor Justice Tax Act HR 8134Strengthen Taxpayer Rights Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · lobbying firm or registrant: CAPITOL COUNSEL LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 18, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
…s. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · lobbying firm or registrant: CAPITOL COUNSEL LLC
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 18, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…s. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · lobbying firm or registrant: CAPITOL COUNSEL LLC
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 15, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…s. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · lobbying firm or registrant: CAPITOL COUNSEL LLC
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…s; legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury; Advocacy related to HR 2347, Survivor Justice Tax Prevention Act; monitor issues related to Tax Cuts and Jobs Act (TCJA) P.L. 115-97 and H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS · lobbying firm or registrant: CAPITOL COUNSEL LLC
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 17, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
…s; legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury; Advocacy related to HR 2347, Survivor Justice Tax Prevention Act; monitor issues related to Tax Cuts and Jobs Act (TCJA) P.L. 115-97.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing