Legis Daily

Tax Fairness for Survivors Act

USA119th CongressHR-1306| House 
| Updated: 2/13/2025
Lois Frankel

Lois Frankel

Democratic Representative

Florida

Cosponsors (5)
Zachary Nunn (Republican)Claudia Tenney (Republican)Debbie Dingell (Democratic)Deborah K. Ross (Democratic)Michael Lawler (Republican)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
This bill, known as the "Tax Fairness for Survivors Act," proposes to amend the Internal Revenue Code of 1986 to provide a significant tax exemption for victims of sexual assault and harassment. Its primary purpose is to exclude from an individual's gross income any judgments, awards, or settlements received in connection with claims of sexual assault or sexual harassment. This ensures that survivors are not taxed on compensation intended to address their suffering and losses. The legislation specifically defines these excludable amounts to include a broad range of payments, such as backpay, frontpay, punitive damages, and reimbursement of attorney's fees, whether received as a lump sum or periodic payments. It applies to claims involving alleged nonconsensual sexual acts or sexual contact, as well as conduct constituting sexual harassment under federal, tribal, state, or local law. Furthermore, the bill extends this tax exemption to cover Social Security, Railroad Retirement, Unemployment, and wage withholding taxes, providing comprehensive relief for survivors.
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Timeline

Bill from Previous Congress

HR 118-9254
Tax Fairness for Survivors Act
Feb 13, 2025

Latest Companion Bill Action

S 119-584
Introduced in Senate
Feb 13, 2025
Introduced in House
Feb 13, 2025
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 118-9254
    Tax Fairness for Survivors Act


  • February 13, 2025

    Latest Companion Bill Action

    S 119-584
    Introduced in Senate


  • February 13, 2025
    Introduced in House


  • February 13, 2025
    Referred to the House Committee on Ways and Means.

Taxation

Related Bills

  • S 119-584: Tax Fairness for Survivors Act

Tax Fairness for Survivors Act

USA119th CongressHR-1306| House 
| Updated: 2/13/2025
This bill, known as the "Tax Fairness for Survivors Act," proposes to amend the Internal Revenue Code of 1986 to provide a significant tax exemption for victims of sexual assault and harassment. Its primary purpose is to exclude from an individual's gross income any judgments, awards, or settlements received in connection with claims of sexual assault or sexual harassment. This ensures that survivors are not taxed on compensation intended to address their suffering and losses. The legislation specifically defines these excludable amounts to include a broad range of payments, such as backpay, frontpay, punitive damages, and reimbursement of attorney's fees, whether received as a lump sum or periodic payments. It applies to claims involving alleged nonconsensual sexual acts or sexual contact, as well as conduct constituting sexual harassment under federal, tribal, state, or local law. Furthermore, the bill extends this tax exemption to cover Social Security, Railroad Retirement, Unemployment, and wage withholding taxes, providing comprehensive relief for survivors.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline

Bill from Previous Congress

HR 118-9254
Tax Fairness for Survivors Act
Feb 13, 2025

Latest Companion Bill Action

S 119-584
Introduced in Senate
Feb 13, 2025
Introduced in House
Feb 13, 2025
Referred to the House Committee on Ways and Means.
  • Bill from Previous Congress

    HR 118-9254
    Tax Fairness for Survivors Act


  • February 13, 2025

    Latest Companion Bill Action

    S 119-584
    Introduced in Senate


  • February 13, 2025
    Introduced in House


  • February 13, 2025
    Referred to the House Committee on Ways and Means.
Lois Frankel

Lois Frankel

Democratic Representative

Florida

Cosponsors (5)
Zachary Nunn (Republican)Claudia Tenney (Republican)Debbie Dingell (Democratic)Deborah K. Ross (Democratic)Michael Lawler (Republican)

Ways and Means Committee

Taxation

Related Bills

  • S 119-584: Tax Fairness for Survivors Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted