Survivor Justice Tax Prevention Act

Sponsored by Rep. Lloyd Smucker (R-PA) · 3 active : 1 Republican, 2 Democrats

Latest action: Cloture motion on the motion to proceed to the measure presented in Senate. (CR S5241)

Read the summary

Where it standsPassed House, now in the Senate

Passed House

House: passedApr 27, 2026
Senate: next
President: not yet

9 senators score as swing votes

Summary

, via Congress.gov

Summary on Congress.gov

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.

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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.

Committees and subjects

Committees

House Committee on Ways and Means · HouseReported by · Markup by · Referred to

Subjects

Assault and harassment offenses
Civil actions and liability
Crime victims
Income tax exclusion
Sex offenses

Senate · 100 House · 433

Model

v3defaultv2

Directional: count only breaks toward the other party Why do scores change?

How the House breaks down

45Swing 70–100
203Middle 30–70
183Entrenched 0–30
2Insufficient data not ranked

Members fall into . 2 representatives don’t have enough data yet and are marked “insufficient data”. Non-voting delegates are not counted. The bill is not before the House right now; these scores show where members would stand.

Key players in the House

Ranked by swing score, 0–100 · swing-v2, directional

: only movement toward the other party counts, so members who sit further from the center than their party no longer score as swing votes.

Bars show each input from 0 to 100: ideology gap, scorecard gap, . is the seat’s partisan lean, and shows how much of the input data a score has.

Similar past votes, House

Earlier behind swing-v3’s input

Similar votes count toward swing-v3 in the House: total similarity weight 6.5 (needs 5.0).

H.Res. 1156 · Apr 16, 2026 · Roll call 481On Agreeing to the ResolutionExpressing support for tax policies that support working families
PassedSame policy area×0.5
H.J.Res. 25 · Mar 11, 2025 · Roll call 70On PassageProviding for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to “Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales”
PassedSame policy area×0.5
H.R. 9495 · Nov 21, 2024 · Roll call 1195On PassageStop Terror-Financing and Tax Penalties on American Hostages Act
PassedSame policy area×0.5
H.R. 9495 · Nov 12, 2024 · Roll call 1176On Motion to Suspend the Rules and Pass, as AmendedStop Terror-Financing and Tax Penalties on American Hostages Act
FailedSame policy area×0.5
H.R. 8314 · Sep 17, 2024 · Roll call 1136On Motion to Suspend the Rules and Pass, as AmendedNo Foreign Election Interference Act
FailedSame policy area×0.5
H.R. 7980 · Sep 12, 2024 · Roll call 1135On PassageEnd Chinese Dominance of Electric Vehicles in America Act
PassedSame policy area×0.5
H.Con.Res. 86 · Mar 21, 2024 · Roll call 815On Agreeing to the ResolutionExpressing the sense of Congress that a carbon tax would be detrimental to the United States economy
PassedSame policy area×0.5
H.R. 7024 · Jan 31, 2024 · Roll call 748On Motion to Suspend the Rules and Pass, as AmendedTax Relief for American Families and Workers Act
PassedSame policy area×0.5

Show 5 more

H.R. 3799 · Jun 21, 2023 · Roll call 281On PassageCHOICE Arrangement Act
PassedSame policy area×0.5
H.R. 3799 · Jun 21, 2023 · Roll call 279On Agreeing to the Amendment
Agreed toSame policy area×0.5
H.R. 3799 · Jun 21, 2023 · Roll call 278On Agreeing to the Amendment
Agreed toSame policy area×0.5
H.R. 3799 · Jun 21, 2023 · Roll call 277On Agreeing to the Amendment
FailedSame policy area×0.5

Cosponsors

3 active

Show all 3 cosponsors

Gwen Moore (D-WI-4)
Gregory W. Meeks (D-NY-5)
Claudia Tenney (R-NY-24)

How the swing score works

Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.

Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.

Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.

Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.

Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.

Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.