HR1306-119

In Committee

Tax Fairness for Survivors Act

119th Congress Introduced Feb 13, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, 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., changes federal law or congressional policy affecting workers, employers, and labor regulators. The main policy domain is Labor, Criminal Justice, Civil Rights.

Who Benefits and How

workers, employers, and labor regulators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, workers, employers, and labor regulators may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H0B5778FD6C104C318B1AB1F780A65037: 1. Short title This Act may be cited as the Tax Fairness for Survivors Act.
  • Section HAB321C4B6EAB4121AA9053145DD4CD2E: 2. Exempting from Federal income taxation payments allocable to sexual assault or sexual harassment claims Part III of subchapter B of chapter 1 of the...
  • Section H4EC149558CEA410BAF8625FC66741614: 139J. Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims In the case of an individual, gross...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, 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., changes federal law or congressional policy affecting workers, employers, and labor regulators.

Key Policy Areas

Labor, Criminal Justice, Civil Rights

Primary Purpose

This bill, 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., changes federal law or congressional policy affecting workers, employers, and labor regulators.

Policy Domains

Labor Criminal Justice Civil Rights

Whole bill

Identified Gains
  • workers, employers, and labor regulators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
workers, employers, and labor regulators: , ,
Identified Costs
  • federal implementing agencies
  • workers, employers, and labor regulators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: , ,
workers, employers, and labor regulators: , ,

Legislative Progress

In Committee
Introduced Committee Passed
Feb 13, 2025

Ms. Lois Frankel of Florida (for herself and Ms. Tenney) …

Feb 13, 2025

Referred to the House Committee on Ways and Means.

Feb 13, 2025

Introduced in House

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Labor Criminal Justice Civil Rights
Actor Mappings
"the_secretary"
→ The Secretary identified in the operative section

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology