HR2347-119

1. Short title This Act may be cited as the Survivor Justice Tax Prevention Act.

2. Exclusion from gross income of any damages, other than punitive damages, received on account of sexual acts or sexual contact Section 104(a)(2) of the Internal Revenue Code of 1986 is amended by striking on account of personal physical injuries or physical sickness and inserting on account of— personal physical injuries or physical sickness, or any sexual act (as defined in paragraph (2) of section 2246 of title 18, United States Code, as in effect on the date of the enactment of this subparagraph) or sexual contact (as defined in paragraph (3) of such section, as so in effect); Section 104 of such Code is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection: For purposes of subsection (a)(2)— Damages shall be treated as on account of a sexual act or sexual contact referred to in subsection (a)(2)(B) if the judgment or agreement providing for such damages states that such damages are so on account. In no event shall damages be treated as having not been adequately substantiated as being on account of a sexual act or sexual contact referred to in subsection (a)(2)(B) merely because there are no medical records of such act or contact. The amendments made by this section shall apply to amounts received pursuant to judgments made, and agreements entered into, after the date of the enactment of this Act. For purposes of paragraph (1), a judgment shall be treated as made after the date of the enactment of this Act if the first payment pursuant to such judgment is received after such date. For purposes of paragraph (1), an agreement shall not be treated as entered into after the date of the enactment of this Act if such agreement replaces, supercedes, or revises an agreement entered into on or before such date. The Secretary of the Treasury (or the Secretary’s delegate), in consultation with the Department of Justice Office on Violence Against Women and other relevant Federal agencies, shall conduct a program to promote public awareness of the exclusion from gross income provided by section 104(a)(2)(B) of the Internal Revenue Code of 1986, as amended by this section. on account of— (A)personal physical injuries or physical sickness, or (B)any sexual act (as defined in paragraph (2) of section 2246 of title 18, United States Code, as in effect on the date of the enactment of this subparagraph) or sexual contact (as defined in paragraph (3) of such section, as so in effect);. (d)Limitation on substantiation requirements with respect to damages on account of sexual acts and sexual contactFor purposes of subsection (a)(2)— (1)In generalDamages shall be treated as on account of a sexual act or sexual contact referred to in subsection (a)(2)(B) if the judgment or agreement providing for such damages states that such damages are so on account. (2)Prohibition on medical records requirementIn no event shall damages be treated as having not been adequately substantiated as being on account of a sexual act or sexual contact referred to in subsection (a)(2)(B) merely because there are no medical records of such act or contact..