H.R. 2347: Survivor Justice Tax Prevention Act
Sponsor
Lloyd Smucker
Republican · PA-11
What H.R. 2347 does
Damages from a judgment, award or settlement for a personal physical injury or sickness can be excluded from taxable income. The Internal Revenue Service generally reads physical injury to mean observable bodily harm, such as bruising, cuts, swelling or bleeding. H.R. 2347 would exclude from gross income damages, other than punitive damages, received because of any sexual act or sexual contact, whether or not there are medical records or observable injuries.
If a judgment, award or settlement says the damages are due to a sexual act or contact, the IRS would have the burden of proving otherwise in court proceedings over the tax owed. The IRS would also have to promote public awareness of the exclusion.
HR2347 Legislative Journey
Floor Action
Nov 11, 2026
Considered by Senate. (consideration: CR S5567-5568)
Committee Action
Nov 10, 2026
Motion by Senator Thune to commit to Senate Committee on Finance with instructions to report back forthwith with the following amendment (SA 6888) made in Senate.
Floor Action
Nov 9, 2026
Motion to proceed to measure considered in Senate. (CR S5337)
Action Taken
Sep 30, 2026
Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)
Action Taken
Jul 14, 2026
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.
Action Taken
Jul 13, 2026
Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Sent to Senate
Apr 28, 2026
Received in the Senate.
House: Vote Held
Apr 27, 2026
On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
House: Committee Action
Apr 9, 2026
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
About the Sponsor
Lloyd Smucker
Republican, Pennsylvania's 11th congressional district · 9 years in Congress
Committees: Joint Economic Committee, the Budget, Ways and Means
View full profile →
Cosponsors (3)
This bill has 3 cosponsors: 2 Democrats, 1 Republican, reflecting bipartisan support. Cosponsors represent 2 states: New York, Wisconsin.
Committee Sponsors
Ways and Means Committee
2 of 45 committee members cosponsored
25 Republicans across this committee haven't cosponsored yet. Mobilize their constituents
What laws does H.R. 2347 change?
1 changes
Sections Amended
Section 104 of such Code
redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: ``(d) Burden of Proof With Respect to Whether Damages Are on Account of Sexual Act or Sexual Contact
H.R. 2347 Quick Facts
- Committee
- Ways and Means
- Chamber
- House
- Policy
- Taxation
- Introduced
- Mar 25, 2025
Passed the House, received in Senate
Nov 11, 2026
H.R. 2347 Bill Text
“To amend the Internal Revenue Code of 1986 to exclude from gross income any damages, other than punitive damages, received on account of any sexual acts or sexual contact.”
Source: U.S. Government Publishing Office
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