House Passes Rep. Smucker’s Sexual Assault Survivor Justice Legislation
WASHINGTON – Today, the House of Representatives passed H.R. 2347, the Survivor Justice Tax Prevention Act, bipartisan legislation introduced by Rep. Lloyd Smucker (PA-11) and Rep. Gwen Moore (WI-04).
The Survivor Justice Tax Prevention Act would amend the nation’s tax code to ensure survivors of sexual abuse and unwanted, illegal sexual contact do not have to pay taxes on settlement income when they prevail legally against their abuser.
“Thank you to my House colleagues for supporting this commonsense bill that ensures survivors of sexual assault receive justice—not a tax bill from the IRS,”said Rep. Lloyd Smucker (PA-11). “I am proud to have worked with Rep. Moore to provide survivors the justice, dignity, and support they deserve. Physical injury doesn’t always reflect the unimaginable trauma survivors endure, and it shouldn’t be required for them to receive the compensation they deserve. I urge my Senate colleagues to take up this meaningful measure and stand with survivors.”
“I am beyond thrilled that the House passed the Survivor Justice Tax Prevention Act,” said Rep. Gwen Moore (WI-04). “As we recognize Sexual Assault Awareness Month, it is a timely moment to advance this legislation. I thank Rep. Smucker for his partnership on this bipartisan bill. This marks a major step toward securing tax parity for survivors of abuse.”
“Survivors of sexual assault face a long road to recovery without having to battle with the IRS over keeping the compensatory damages or settlements they receive,”said Ways and Means Committee Chairman Jason Smith (MO-08). “Unfortunately, current law ignores the fact that sexual assault victims often do not have the same observable, documented physical injuries that other victims of assault might have in order to satisfy the burden of proof demanded by the IRS. The Survivor Justice Tax Prevention Act provides a clarification in law that is desperately needed, and I commend Representative Smucker for his compassion in fighting for victims of sexual assault.”
Under current law, settlement income for personal physical injuries is excluded from federal taxable income, but the IRS generally requires these taxpayers to provide evidence of a visible physical injury prior to allowing tax-free treatment. This standard can be particularly burdensome for sexual assault victims who have not sustained a visible injury.
H.R. 2347, the Survivor Justice Tax Prevention Act, is co-sponsored by Rep. Gwen Moore (WI-04), Rep. Gregory Meeks (NY-05), and Rep. Claudia Tenney (NY-24).
Watch Rep. Smucker’s floor speech urging the House to pass the Survivor Justice Tax Prevention Act:
