Both sides have signed this (Bill Ranking)
H.R. 1306 · 119th Congress (2025-2026)
6 members · Left 3 · Center 1 · Right 2 (Bill Ranking)
| Sponsor | Rep. Frankel, Lois (D-FL) (Introduced 02/13/2025) |
|---|---|
| Sponsor Voting Record | Lean left · DW-NOMINATE -0.40 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 6 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee |
| Latest Action | 02/13/2025 Referred to the House Committee on Ways and Means. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (02/13/2025)
Tax Fairness for Survivors Act
This bill excludes certain payments related to sexual assault or sexual harassment claims from gross income for federal tax purposes.
Specifically, the bill excludes from gross income amounts received by an individual from a judgment, award, or settlement of a claim (including backpay, frontpay, punitive damages, attorney’s fees, or any payments made to release, resolve, or settle a claim) related to sexual harassment or a nonconsensual sexual act or sexual contact. Further, under the bill, such amounts are not wages or compensation and, thus, not subject to certain payroll taxes (Social Security, railroad retirement, and unemployment insurance).
Under current law, amounts received from a judgment, award or settlement of a claim may be excluded from gross income if attributable to a personal physical injury or physical sickness. However, under current law, compensatory and other amounts received from a judgment, award or settlement unrelated to a personal physical injury or physical sickness generally are included in gross income. (Some exceptions apply.)
119 HR 1306 IH: Tax Fairness for Survivors Act U.S. House of Representatives 2025-02-13 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 1306IN THE HOUSE OF REPRESENTATIVESFebruary 13, 2025Ms. Lois Frankel of Florida (for herself and Ms. Tenney) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to exclude from gross income any judgments, awards, and settlements with respect to sexual assault or sexual harassment claims, and for other purposes.1.Short titleThis Act may be cited as the Tax Fairness for Survivors Act.2.Exempting from Federal income taxation payments allocable to sexual assault or sexual harassment claims(a)In generalPart III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section: 139J.Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims(a)In generalIn the case of an individual, gross income shall not include any amount received as a judgment, award, or settlement (including backpay, frontpay, punitive damages, reimbursement of attorney’s fees, or any payments made in connection with a release of claims or to resolve or settle claims) whether by lump sum or periodic payments from—(1)a claim involving the individual as the victim of an alleged nonconsensual sexual act or sexual contact, as such terms are defined in section 2246 of title 18, United States Code, or similar applicable Tribal, State, or local law, including when the victim lacks capacity to consent, or(2)a claim involving conduct that is alleged to constitute sexual harassment of the individual under applicable Federal, Tribal, State, or local law.(b)RegulationsThe Secretary shall prescribe such regulations and other guidance as are necessary to carry out the purposes of section, including regulations and other guidance to distinguish amounts received in connection with a claim described in subsection (a) from other amounts received..(b)Social security taxesSection 3121(a) of such Code is amended by striking or at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting ; or, and by inserting after paragraph (23) the following new paragraph:(24)any amount received which is excludable from the gross income of the employee under section 139J. .(c)Railroad retirement taxSection 3231(e) of such Code is amended by adding at the end the following new paragraph:(13)Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claimsThe term compensation shall not include any amount received which is excludable from the gross income of the employee under section 139J..(d)Unemployment taxesSection 3306(b) of such Code is amended by striking or at the end of paragraph (19), by striking the period at the end of paragraph (20) and inserting , or, and by inserting after paragraph (20) the following new paragraph:(21)any amount received which is excludable from the gross income of the employee under section 139J..(e)Wage withholdingSection 3401 of such Code is amended by striking or at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting , or, and by inserting after paragraph (23) the following new paragraph:(24)any amount received which is excludable from the gross income of the employee under section 139J..(f)Clerical amendmentThe table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 140 the following new item:Sec. 139J. Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims..(g)Effective dateThe amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 02/13/2025 | Library of Congress | Introduced in House |
| 02/13/2025 | Library of Congress | Introduced in House |
| 02/13/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| Title Type | Title |
|---|---|
| Display Title | Tax Fairness for Survivors Act |
| Short Title(s) as Introduced | Tax Fairness for Survivors Act |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to exclude from gross income any judgments, awards, and settlements with respect to sexual assault or sexual harassment claims, and for other purposes. |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 02/13/2025 Referred To |
Policy Area: Taxation
No legislative subjects have been assigned yet.
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