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HR 2347Apr 27, 2026Passed Chamber

What a yes vote endorsed

Survivor Justice Tax Prevention Act

What this does

The bill amends the Internal Revenue Code so that money damages, other than punitive damages, received on account of a sexual act or sexual contact are excluded from gross income and are not taxed. This exclusion applies whether or not there are medical records or observable injuries of the act or contact. If a court decision or settlement states that the damages are on account of a sexual act or contact, that statement is treated as credible evidence and shifts the burden to the government on that question. The change applies only going forward, to amounts received under decisions made and agreements entered into after enactment, and a revised version of a pre-enactment agreement does not qualify. Treasury must also run a program to make the public aware of the exclusion.

Passed the House by voice vote

How we know · 6 sourced claims
  • The bill amends the Internal Revenue Code to exclude from gross income money damages, other than punitive damages, received on account of a sexual act or sexual contact.Source: Sec. 2(a)
  • The exclusion applies whether or not there are medical records or observable injuries of the act or contact.Source: Sec. 2(a)
  • If a decision or agreement states that damages are on account of a sexual act or contact, that statement is treated as credible evidence and the taxpayer is treated as meeting the requirements of section 7491(a)(2) on that issue.Source: Sec. 2(b)
  • The change applies only to amounts received under decisions made and agreements entered into after enactment, and an agreement that replaces, supersedes, or revises a pre-enactment agreement does not qualify.Source: Sec. 2(c)
  • Treasury, in consultation with the Justice Department Office on Violence Against Women, must conduct a program to promote public awareness of the exclusion.Source: Sec. 2(e)
  • The measure is a single-subject bill setting the federal tax treatment of damages for a sexual act or sexual contact.Source: Sec. 1, Sec. 2
Read the bill on congress.gov ↗

Reported lobbying

At least

2

organizations named this measure in a lobbying filing.

A floor, not a total. Those organizations were counted by the client name on 8 quarterly reports filed by 2 registered lobbying firms in 2025 Q1, 2025 Q2, 2025 Q3, 2025 Q4, 2026 Q1 and 2026 Q2. The disclosure form takes a free text description of the issue, so an organization that lobbied this measure without naming it is not counted here.

The filings record that lobbying was reported on the measure. They carry no per-bill dollar figure and no position, so nothing here says how much was spent or which side an organization took.

The organizations named

  • AMERICAN ASSOCIATION OF SETTLEMENT CONSULTANTS
  • NATIONAL STRUCTURED SETTLEMENTS TRADE ASSOCIATION

Listed as filed. They are every client name on the filings counted here.

From the LD-2 quarterly lobbying filings published at lda.gov by the Senate Office of Public Records. Read for 2025 Q1, 2025 Q2, 2025 Q3, 2025 Q4, 2026 Q1 and 2026 Q2. The pull came up 2 short in 2025 Q4 and 7 short in 2026 Q2 against the register's own count, so those quarters are the filings posted rather than every one filed. 2026 Q3 is still inside its filing window, so that quarter is only the filings posted so far.