I 

118TH CONGRESS 

2D SESSION H. R. 10055 

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. 

IN THE HOUSE OF REPRESENTATIVES 

OCTOBER 25, 2024 

Mr. SMUCKER (for himself, Ms. MOORE of Wisconsin, and Mr. MEEKS) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Survivor Justice Tax 

5 Prevention Act’’. 


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1 SEC. 2. EXCLUSION FROM GROSS INCOME OF ANY DAM2 AGES, OTHER THAN PUNITIVE DAMAGES, RE3 CEIVED ON ACCOUNT OF SEXUAL ACTS OR 

4 SEXUAL CONTACT. 

5 (a) IN GENERAL.—Section 104(a)(2) of the Internal 

6 Revenue Code of 1986 is amended by striking ‘‘on account 

7 of personal physical injuries or physical sickness’’ and in8 serting ‘‘on account of— 

9 ‘‘(A) personal physical injuries or physical 

10 sickness, or 

11 ‘‘(B) any sexual act (as defined in para12 graph (2) of section 2246 of title 18, United 

13 States Code, as in effect on the date of the en14 actment of this subparagraph) or sexual contact 

15 (as defined in paragraph (3) of such section, as 

16 so in effect);’’. 

17 (b) LIMITATION ON SUBSTANTIATION REQUIRE18 MENTS.—Section 104 of such Code is amended by redesig19 nating subsection (d) as subsection (e) and by inserting 

20 after subsection (c) the following new subsection: 

21 ‘‘(c) LIMITATION ON SUBSTANTIATION REQUIRE22 MENTS WITH RESPECT TO DAMAGES ON ACCOUNT OF

23 SEXUAL ACTS AND SEXUAL CONTACT.—For purposes of 

24 subsection (a)(2)— 

25 ‘‘(1) IN GENERAL.—Damages shall be treated 

26 as on account of a sexual act or sexual contact reVerDate Sep 11 2014 18:15 Oct 29, 2024 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H10055.IH H10055

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1 ferred to in subsection (a)(2)(B) if the judgment or 

2 agreement providing for such damages states that 

3 such damages are so on account. 

4 ‘‘(2) PROHIBITION ON MEDICAL RECORDS RE5 QUIREMENT.—In no event shall damages be treated 

6 as having not been adequately substantiated as 

7 being on account of a sexual act or sexual contact 

8 referred to in subsection (a)(2)(B) merely because 

9 there are no medical records of such act or con10 tact.’’. 

11 (c) EFFECTIVE DATE.— 

12 (1) IN GENERAL.—The amendments made by 

13 this section shall apply to amounts received pursuant 

14 to judgments made, and agreements entered into, 

15 after the date of the enactment of this Act. 

16 (2) SPECIAL RULE FOR JUDGMENTS.—For pur17 poses of paragraph (1), a judgment shall be treated 

18 as made after the date of the enactment of this Act 

19 if the first payment pursuant to such judgment is 

20 received after such date. 

21 (3) SPECIAL RULE FOR AGREEMENTS.—For 

22 purposes of paragraph (1), an agreement shall not 

23 be treated as entered into after the date of the en24 actment of this Act if such agreement replaces, 


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1 supercedes, or revises an agreement entered into on 

2 or before such date. 

3 (d) PROMOTION OF PUBLIC AWARENESS OF EXCLU4 SION.—The Secretary of the Treasury (or the Secretary’s 

5 delegate), in consultation with the Department of Justice 

6 Office on Violence Against Women and other relevant 

7 Federal agencies, shall conduct a program to promote 

8 public awareness of the exclusion from gross income pro9 vided by section 104(a)(2)(B) of the Internal Revenue 

10 Code of 1986, as amended by this section. 

Æ 


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