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H.R. 2347: Survivor Justice Tax Prevention Act · Congress Swing Tracker

H.R. 2347119th CongressTaxation

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

7 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 Senate breaks down

7Swing 70–100
65Middle 30–70
28Entrenched 0–30

Members fall into . All 100 senators have enough data to score.

Key players in the Senate

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

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.

1
Susan M. CollinsRepublican · Maine · Lean D+4On the ballot

Similar past votes, Senate

Earlier behind swing-v3’s input

Not applicable in the Senate. There is not enough similar voting history (weight 4.0 of 5.0 needed), so this input is left out of the score rather than counted as missing.

S.J.Res. 107 · Mar 25, 2026 · Roll call 729On the Motion to ProceedA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".
Motion to Proceed RejectedSame policy area×0.5
S.J.Res. 95 · Feb 10, 2026 · Roll call 694On the Motion to ProceedA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".
Motion to Proceed RejectedSame policy area×0.5
S. 3385 · Dec 11, 2025 · Roll call 644On the Cloture MotionA bill to amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.
Cloture Motion RejectedSame policy area×0.5
H.J.Res. 25 · Mar 26, 2025 · Roll call 151On the Joint ResolutionA joint resolution providing 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".
Joint Resolution PassedSame policy area×0.5
H.J.Res. 25 · Mar 26, 2025 · Roll call 150On the Motion to ProceedA joint resolution providing 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".
Motion to Proceed Agreed toSame policy area×0.5
S.J.Res. 3 · Mar 4, 2025 · Roll call 102On the Joint ResolutionA joint resolution providing 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".
Joint Resolution PassedSame policy area×0.5
S.J.Res. 3 · Mar 4, 2025 · Roll call 101On the Motion to ProceedA joint resolution providing 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".
Motion to Proceed Agreed toSame policy area×0.5
H.R. 7024 · Aug 1, 2024 · Roll call 582On Cloture on the Motion to ProceedA bill to make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States, to provide tax relief with respect to certain Federal disasters, to make improvements to the low-income housing tax credit, and for other purposes.
Cloture on the Motion to Proceed RejectedSame 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.

Not applicable in the Senate. There is not enough similar voting history (weight 4.0 of 5.0 needed), so this input is left out of the score rather than counted as missing.

S.J.Res. 107 · Mar 25, 2026 · Roll call 729On the Motion to ProceedA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".
Motion to Proceed RejectedSame policy area×0.5
S.J.Res. 95 · Feb 10, 2026 · Roll call 694On the Motion to ProceedA joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".
Motion to Proceed RejectedSame policy area×0.5
S. 3385 · Dec 11, 2025 · Roll call 644On the Cloture MotionA bill to amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.
Cloture Motion RejectedSame policy area×0.5
H.J.Res. 25 · Mar 26, 2025 · Roll call 151On the Joint ResolutionA joint resolution providing 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".
Joint Resolution PassedSame policy area×0.5
H.J.Res. 25 · Mar 26, 2025 · Roll call 150On the Motion to ProceedA joint resolution providing 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".
Motion to Proceed Agreed toSame policy area×0.5
S.J.Res. 3 · Mar 4, 2025 · Roll call 102On the Joint ResolutionA joint resolution providing 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".
Joint Resolution PassedSame policy area×0.5
S.J.Res. 3 · Mar 4, 2025 · Roll call 101On the Motion to ProceedA joint resolution providing 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".
Motion to Proceed Agreed toSame policy area×0.5
H.R. 7024 · Aug 1, 2024 · Roll call 582On Cloture on the Motion to ProceedA bill to make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States, to provide tax relief with respect to certain Federal disasters, to make improvements to the low-income housing tax credit, and for other purposes.
Cloture on the Motion to Proceed RejectedSame policy area×0.5

Survivor Justice Tax Prevention Act

Summary

Committees and subjects

Committees

Subjects

How the Senate breaks down

Key players in the Senate

Similar past votes, Senate

Cosponsors

How the swing score works

Ideology vs. swing score, Senate