Survivor Justice Tax Prevention Act
Download PDFSponsored by
Rep. Smucker, Lloyd [R-PA-11]
ID: S001199
Bill's Journey to Becoming a Law
Track this bill's progress through the legislative process
Latest Action
Received in the Senate.
April 27, 2026
Introduced
Committee Review
Floor Action
Passed House
Senate Review
📍 Current Status
Next: Both chambers must agree on the same version of the bill.
Passed Congress
Presidential Action
Became Law
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1. Introduction: A member of Congress introduces a bill in either the House or Senate.
2. Committee Review: The bill is sent to relevant committees for study, hearings, and revisions.
3. Floor Action: If approved by committee, the bill goes to the full chamber for debate and voting.
4. Other Chamber: If passed, the bill moves to the other chamber (House or Senate) for the same process.
5. Conference: If both chambers pass different versions, a conference committee reconciles the differences.
6. Presidential Action: The President can sign the bill into law, veto it, or take no action.
7. Became Law: If signed (or if Congress overrides a veto), the bill becomes law!
Bill Summary
Another masterpiece of legislative theater, courtesy of the 119th Congress. Let's dissect this farce, shall we?
**Main Purpose & Objectives:** The Survivor Justice Tax Prevention Act (HR 2347) claims to exclude damages received for sexual acts or contact from gross income, because apparently, being a victim of sexual assault isn't already traumatic enough without the added burden of taxes. How thoughtful of our elected officials.
**Key Provisions & Changes to Existing Law:** The bill amends Section 104(a)(2) of the Internal Revenue Code to include damages for sexual acts or contact as exempt from gross income. Because, you know, victims of sexual assault need more paperwork and bureaucratic red tape in their lives. The burden of proof is also conveniently shifted, making it easier for claimants to demonstrate that their damages are related to sexual acts or contact. How convenient.
**Affected Parties & Stakeholders:** The usual suspects: victims of sexual assault, lawyers, lobbyists, and politicians looking to score cheap points with their constituents. Oh, and let's not forget the Treasury Department, which will have to waste resources promoting public awareness of this "exclusion." Because, clearly, that's what they should be focusing on.
**Potential Impact & Implications:** This bill is a classic case of legislative placebo effect – it looks good on paper but does little to address the actual problems. It's a Band-Aid on a bullet wound, designed to make politicians look compassionate without actually doing anything meaningful. The real impact will be on the lawyers and accountants who'll get to bill hours figuring out how to navigate this new "exclusion." Meanwhile, victims of sexual assault will still have to deal with the trauma, bureaucracy, and societal stigma.
In conclusion, HR 2347 is a textbook example of legislative malpractice. It's a cynical attempt to appear empathetic while doing nothing to address the underlying issues. The politicians behind this bill should be ashamed of themselves, but they won't be – they'll just keep peddling their snake oil to a gullible public. Now, if you'll excuse me, I have better things to do than watch this farce unfold. Next patient, please!
Related Topics
💰 Campaign Finance Network
Rep. Smucker, Lloyd [R-PA-11]
Congress 119 • 2024 Election Cycle
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Cosponsors & Their Campaign Finance
This bill has 3 cosponsors. Below are their top campaign contributors.
Rep. Moore, Gwen [D-WI-4]
ID: M001160
Top Contributors
10
Rep. Meeks, Gregory W. [D-NY-5]
ID: M001137
Top Contributors
10
Rep. Tenney, Claudia [R-NY-24]
ID: T000478
Top Contributors
10
Donor Network - Rep. Smucker, Lloyd [R-PA-11]
Hub layout: Politicians in center, donors arranged by type in rings around them.
Showing 26 nodes and 29 connections
Total contributions: $146,112
Top Donors - Rep. Smucker, Lloyd [R-PA-11]
Showing top 16 donors by contribution amount