Survivor Justice Tax Prevention Act
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
100pct
554d open
vs 10,940 other HR bills in the 119th — cohort avg 30d
Survivor Justice Tax Prevention Act 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. 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.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (4)
2026 · third_quarter · Energy/Nuclear
H.R. 1047 & S. 465 - Guaranteeing Reliability through the Interconnection of Dispatchable (GRID) Power Act (transmission and siting of large transmission infrastructure). H.R. 5600 - Streamlining Powerlines Essential to Electric Demand (SPEED) and Reliability Act (transmission market reform, siting of large transmission infrastructure, and interconnection queue reform). H.R. 3657 - The Hydropower Relicensing Transparency Act (uprating and approvals of hydropower turbine replacement). H.R. 3617 - Securing Americas Critical Materials Supply Act (uranium classification as a critical material). E.O. 14179 Removing Barriers to American Leadership in Artificial Intelligence H.R. 6529 - Protecting Families from AI Data Center Energy Costs Act H.R.3898 - Promoting Efficient Review for Modern Infrastructure Today (PERMIT) Act H.R. 7329 - Fighting for Reliable Energy and Ending Doubt for Open Markets (FREEDOM) Act S. 1327 - Advancing GETs Act of 2025 S. 3034 - Reliable Power Act S. 3947 - REWIRE Act H.R. 3616 - The Reliable Power Act S.3585 DATA Act of 2026 H.R. 8033, No Harm Data Centers Act H.R. 7257, SECURE Grid Act S. 3814 - Accelerating Reliable Capacity ARC Act H.R.9332, Load Forecasting Enhancement Act H.R.9339, Affordable Innovation for the Grid Act H.R.9335 Advanced Transmission Technology to Reduce Rates Act H.R. 9340, Ratepayer Protection Act H.R. 6336, Fair Allocation of Interstate Rates Act H.R. 6633, High-Capacity Grid Act H.R. 6529, Protecting Families from AI Data Center Energy Costs Act Lowering Energy Costs through Grid Modernization Act - discussion draft Create Expedited Reviews to Transform American Infrastructure Now (CERTAIN) - discussion draft H.R. 2347 - Survivor Justice Tax Prevention Act H.R. 10500 - Unleashing American Pipelines Act S. 5653 - Bipartisan American Affordability and Jobs Act of 2026 No specific legislation: Artificial intelligence resource adequacy. Load growth. Data center issues. Energy security issues. Nuclear energy - used fuels. DoD use of nuclear energy. Resiliency. Project permitting certainty. Senate permitting reform. Executive action grid executive orders. DOE/FERC regulations on load interconnection
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. (CR S5241)
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.
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)
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)
DEBATE - The House proceeded with forty minutes of debate on H.R. 2347.
Considered under suspension of the rules. (consideration: CR H3110-3111)
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $2,190,000 · Firm income: Not reported
Government targets: Council on Environmental Quality (CEQ), Energy, Dept of, Federal Energy Regulatory Commission (FERC), HOUSE OF REPRESENTATIVES, Interior, Dept of (DOI), SENATE, White House Office
2026 · third_quarter · Taxation/Internal Revenue Code
Issues regarding the tax treatment of structured settlements. Issues regarding premature dissipation of lump sum legal settlements. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · third_quarter · Energy/Nuclear
Issues related to clean energy project development (including siting, permitting, interconnection or contracting), electricity market design, transmission, energy storage, demand response, and load growth. Legislation and regulatory policies impacting existing fossil and nuclear power plants. Sections of the following bills related to these topics: H.R.2347: Survivor Justice Tax Prevention Act, issues related to the Bipartisan American Affordability and Jobs Act and related discussion drafts; H.R.2074: POWER Act; H.R.8308: CERTAIN Act; H.R.6633: High-Capacity Grid Act; S.3947: REWIRE Act; H.R.7977: Energy Bills Relief Act; S.4116/H.R.8437: Geo POWER Act; H.R.5631: Geothermal Energy Advancement Act; S.3814: ARC Act of 2026; H.R.7595: TVA IRP Act; H.R.9340 and S.5028, the Ratepayer Protection Act; S.4784, the National Defense Authorization Act; H.R.4776 SPEED Act. Potential regulatory actions regarding the Bonneville Power Administration's Day-Ahead market decision. Draft legislation on Data Center Interconnection. Potential legislation to reauthorize the Grid Resilience and Innovation Partnerships program. Permitting issues related to the National Historic Preservation Act, the National Environmental Policy Act, the Endangered Species Act, Section 401 of the Clean Water Act, and the Federal Power Act, including transmission siting authority, interregional transmission planning, cost allocation, local transmission oversight, utility disclosure, and advanced transmission technologies. Federal policy affecting deployment of advanced nuclear and geothermal energy.
Client expense: $140,000 · Firm income: Not reported
Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, White House Office
2026 · second_quarter · Insurance
ABLE Act Amendments HR. 2347, Sexual Abuse Tax Act
Client expense: Not reported · Firm income: $7,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · second_quarter · Taxation/Internal Revenue Code
Issues regarding the tax treatment of structured settlements. Issues regarding premature dissipation of lump sum legal settlements. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Insurance
ABLE Act Amendments HR. 2347, Sexual Abuse Tax Act
Client expense: Not reported · Firm income: $7,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2026 · first_quarter · Taxation/Internal Revenue Code
Issues regarding the tax treatment of structured settlements. Issues regarding premature dissipation of lump sum legal settlements. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Client expense: Not reported · Firm income: $40,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · fourth_quarter · Taxation/Internal Revenue Code
Issues regarding the tax treatment of structured settlements. Issues regarding premature dissipation of lump sum legal settlements. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · third_quarter · Taxation/Internal Revenue Code
Issues regarding the tax treatment of structured settlements. Issues regarding premature dissipation of lump sum legal settlements. Legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury. Advocacy related to HR 2347, Survivor Justice Tax Prevention Act. Monitor issues related to H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · second_quarter · Taxation/Internal Revenue Code
Issues regarding the tax treatment of structured settlements; Issues regarding premature dissipation of lump sum legal settlements; legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury; Advocacy related to HR 2347, Survivor Justice Tax Prevention Act; monitor issues related to Tax Cuts and Jobs Act (TCJA) P.L. 115-97 and H.R. 1, the One Big Beautiful Bill Act (OBBB) P.L. 119-21.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2025 · first_quarter · Taxation/Internal Revenue Code
Issues regarding the tax treatment of structured settlements; Issues regarding premature dissipation of lump sum legal settlements; legislative proposals related to the tax treatment of structured settlements pertaining to the definition of a personal physical injury; Advocacy related to HR 2347, Survivor Justice Tax Prevention Act; monitor issues related to Tax Cuts and Jobs Act (TCJA) P.L. 115-97.
Client expense: Not reported · Firm income: $50,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
Placed on the Union Calendar, Calendar No. 519.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 119-599.
Congress.gov source codes: 5000, H12200
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 41 - 0.
Committee Consideration and Mark-up Session Held
Referred to the House Committee on Ways and Means.
Introduced in House
Congress.gov source codes: 1000, Intro-H
| March 25, 2025 |