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Tax Exemption for Sexual Assault/Harassment Settlements

This bill aims to exempt from federal income tax and other federal taxes (like Social Security or railroad retirement) any judgments, awards, and settlements received in connection with sexual assault or sexual harassment claims. This means that individuals receiving such funds will not have to pay tax on them, increasing the actual amount they receive.
Key points
Payments for sexual assault or harassment claims will be exempt from federal income tax.
The tax exemption includes backpay, punitive damages, and attorney's fees.
Changes also apply to Social Security, railroad retirement, and unemployment taxes, meaning no deductions from these funds.
The act applies to tax years beginning after its enactment date.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_1306
Sponsor: Rep. Frankel, Lois [D-FL-22]
Process start date: 2025-02-13
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Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Tax Fairness for Survivors Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_1306.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-02-13.

What are the main provisions?

Key points include:

  • Payments for sexual assault or harassment claims will be exempt from federal income tax.
  • The tax exemption includes backpay, punitive damages, and attorney's fees.
  • Changes also apply to Social Security, railroad retirement, and unemployment taxes, meaning no deductions from these funds.
  • The act applies to tax years beginning after its enactment date.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Frankel, Lois [D-FL-22].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-22.

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Taxes Courts and Law