I 
119TH CONGRESS 
1ST SESSION H. R. 2347 
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 
MARCH 25, 2025 
Mr. SMUCKER (for himself and Ms. MOORE of Wisconsin) 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 sex-
ual contact. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Survivor Justice Tax 
Prevention Act’’. 
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SEC. 2. EXCLUSION FROM GROSS INCOME OF ANY DAM-
AGES, OTHER THAN PUNITIVE DAMAGES, RE-
CEIVED ON ACCOUNT OF SEXUAL ACTS OR 
SEXUAL CONTACT. 
(a) IN GENERAL.—Section 104(a)(2) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘on account 
of personal physical injuries or physical sickness’’ and in-
serting ‘‘on account of— 
‘‘(A) personal physical injuries or physical 
sickness, or 
‘‘(B) any sexual act (as defined in para-
graph (2) of section 2246 of title 18, United 
States Code, as in effect on the date of the en-
actment of this subparagraph) or sexual contact 
(as defined in paragraph (3) of such section, as 
so in effect);’’. 
(b) LIMITATION
ON
SUBSTANTIATION
REQUIRE-
MENTS.—Section 104 of such Code is amended by redesig-
nating subsection (d) as subsection (e) and by inserting 
after subsection (c) the following new subsection: 
‘‘(d) LIMITATION
ON SUBSTANTIATION REQUIRE-
MENTS WITH RESPECT TO DAMAGES ON ACCOUNT OF 
SEXUAL ACTS AND SEXUAL CONTACT.—For purposes of 
subsection (a)(2)— 
‘‘(1) IN GENERAL.—Damages shall be treated 
as on account of a sexual act or sexual contact re-
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ferred to in subsection (a)(2)(B) if the judgment or 
agreement providing for such damages states that 
such damages are so on account. 
‘‘(2) PROHIBITION ON MEDICAL RECORDS RE-
QUIREMENT.—In no event shall damages be treated 
as having not been adequately substantiated as 
being on account of a sexual act or sexual contact 
referred to in subsection (a)(2)(B) merely because 
there are no medical records of such act or con-
tact.’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to amounts received pursuant 
to judgments made, and agreements entered into, 
after the date of the enactment of this Act. 
(2) SPECIAL RULE FOR JUDGMENTS.—For pur-
poses of paragraph (1), a judgment shall be treated 
as made after the date of the enactment of this Act 
if the first payment pursuant to such judgment is 
received after such date. 
(3) SPECIAL
RULE
FOR
AGREEMENTS.—For 
purposes of paragraph (1), an agreement shall not 
be treated as entered into after the date of the en-
actment of this Act if such agreement replaces, 
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supercedes, or revises an agreement entered into on 
or before such date. 
(d) PROMOTION OF PUBLIC AWARENESS OF EXCLU-
SION.—The Secretary of the Treasury (or the Secretary’s 
delegate), in consultation with the Department of Justice 
Office on Violence Against Women and other relevant 
Federal agencies, shall conduct a program to promote 
public awareness of the exclusion from gross income pro-
vided by section 104(a)(2)(B) of the Internal Revenue 
Code of 1986, as amended by this section. 
Æ 
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