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.
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 civil-rights stakeholders and affected communities. The main policy domain is Civil Rights, Labor, Criminal Justice.
Who Benefits and How
civil-rights stakeholders and affected communities 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, civil-rights stakeholders and affected communities may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HB3DA02C639194CABA6487BD9B74004C7: 1. Short title This Act may be cited as the Tax Fairness for Survivors Act.
- Section HE5CD044266194112B6F2DE9716D2E075: 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 HC3BEC141C82F45F380150A27A61144DD: 139J. Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims Gross income shall not include any...
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 civil-rights stakeholders and affected communities.
Key Policy Areas
Civil Rights, Labor, Criminal Justice
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 civil-rights stakeholders and affected communities.
Policy Domains
Whole bill
Identified Gains
- civil-rights stakeholders and affected communities
Identified Costs
- federal implementing agencies
- civil-rights stakeholders and affected communities
Sponsors
Legislative Progress
IntroducedMs. Lois Frankel of Florida (for herself and Ms. Tenney) …
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?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
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