119th Congress Taxation
H.R. 2347: Survivor Justice Tax Prevention Act
Passed House
- Introduced (completed)
- Passed House (completed)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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.
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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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Gwen Moore D-WIOriginal
- Gregory Meeks D-NY
- Claudia Tenney R-NY
Who scored on this bill
- 1Lloyd Smucker SponsorDrew cross-party cosponsors, introduced, marked up, reported, passed House5 events+68
- 2Gregory MeeksCosponsored; cosponsored bill passed2 events+4
- 2Gwen MooreCosponsored; cosponsored bill passed2 events+4
- 2Claudia TenneyCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Lloyd Smucker
History
- Passed the House by voice vote.
- Introduced in the House by Lloyd Smucker.
Show the full action history (19 actions)
- Motion to proceed to consideration of measure made in Senate. (CR S5241)
- 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.
- Cloture motion on the motion to proceed to the measure presented in Senate.
- 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.
- Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
- Considered under suspension of the rules. (consideration: CR H3110-3111)
- DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
- 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)
- On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H3110)
- Motion to reconsider laid on the table Agreed to without objection.
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
- Placed on the Union Calendar, Calendar No. 519.
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
- Introduced in House
- Referred to the House Committee on Ways and Means.