Rep. Smucker and Ms. Moore Push Bipartisan Bill to End Taxes on Sexual Assault Settlements
The House passed this bill in April 2026 and sent it to the Senate for review. The Senate must now decide whether to consider the bill, but no further action has occurred since April 27, 2026. Because the Senate often does not schedule House bills for a vote, the future of this legislation remains uncertain.
This bill has strong bipartisan support and has already successfully moved through the committee process, which is where most bills fail.
This bill’s path across every version that has carried it.
Reintroduced
Reintroduced from H.R. 10055 (118th), which died when its Congress ended.
H.R. 10055 (118th) →Scores run from -100 (strongly harmful) to +100 (strongly beneficial) for each group, combining impact, certainty, scope, and duration ratings of 1-5. How impact scoring works
LGBTQ individuals experience disproportionately higher rates of sexual violence. By removing the requirement for physical evidence of injury, this bill benefits survivors whose cases may not have produced traditional medical documentation. The broader definition of covered acts could help LGBTQ survivors who receive legal damages keep more of their compensation.
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
The bill is now on the schedule for the full chamber to consider. It's in line for debate and a vote.
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
The bill is now on the schedule for the full chamber to consider. It's in line for debate and a vote.
Received in the Senate.
The Senate has received the House-passed bill and will decide whether to take it up.
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)
The House fast-tracked this bill — limited debate, no amendments allowed, but needs two-thirds support to pass.

The House Ways and Means Committee advanced H.R. 2347, the Survivor Justice Tax Prevention Act, with a 41-0 vote. The bill amends IRC § 104(a)(2) to allow the exclusion of sexual-assault related damages from gross income, correcting a provision that treated physical injury differently.

In a rare bipartisan move, the House Ways and Means Committee unanimously supported the Survivor Justice Tax Prevention Act. The act makes tax-free all compensatory damages for sexual acts and contact, explicitly removing the requirement for proof via medical records or visible injuries.

The Survivor Justice Tax Prevention Act (H.R. 2347) was approved 41-0 by the House Ways and Means Committee. It allows victims to use court decisions or settlement agreements as presumptive evidence for tax-free status, prohibiting the IRS from requiring invasive medical records.
No votes or related bills recorded for this bill yet.
Document Type
Congressional Bill
Official Title
Survivor Justice Tax Prevention Act
Analysis generated by AI. Always verify with official sources.