What does Preamble of Survivor Justice Tax Prevention Act do?

This Act amends the Internal Revenue Code of 1986 It excludes certain damages from gross income The exclusion applies to damages from sexual acts or contact, excluding punitive damages

What does SHORT TITLE. of Survivor Justice Tax Prevention Act do?

This bill is formally titled the 'Survivor Justice Tax Prevention Act'.

What does EXCLUSION FROM GROSS INCOME OF ANY DAMAGES, OTHER THAN PUNITIVE of Survivor Justice Tax Prevention Act do?

This bill amends the Internal Revenue Code of 1986 to exclude damages received on account of sexual acts or sexual contact from gross income. The amendment expands Section 104(a)(2) to include 'any sexual act or sexual contact' alongside 'personal physical injuries or physical sickness'. It establishes a burden of proof regarding whether damages are related to sexual acts or sexual contact, stating that a decision or agreement's statement on this matter is 'credible evidence'. The amendments apply to amounts received after the date of enactment of this Act, with specific rules for decisions and agreements. The bill clarifies that the amendment does not imply any requirement for medical records or observable injuries to qualify as 'personal physical injuries or physical sickness'. The Secretary of the Treasury, in consultation with other agencies, is directed to conduct a public awareness program regarding this exclusion.

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Survivor Justice Tax Prevention Act

Last updated: 4/28/2026 · Introduced: 3/25/2025

Author: Lloyd Smucker (R-PA)

TL;DR (AI)

This bill excludes damages received for sexual acts or sexual contact from federal gross income.
The bill removes the requirement to provide medical records to substantiate damages related to sexual acts or sexual contact.
The Treasury Secretary will launch a public awareness program to inform survivors about this tax exclusion.

119th Congresspassed houseOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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