Survivor Justice Tax Prevention Act

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Bill ID: 119/hr/2347
Last Updated: July 16, 2026

Sponsored by

Rep. Smucker, Lloyd [R-PA-11]

ID: S001199

Follow the money

The bill

Survivor Justice Tax Prevention Act

HR. 2347, 119th Congress — read as touching Health Insurance.

The sponsor

Rep. Smucker, Lloyd [R-PA-11]

Every bill has someone who introduced it. That name is where the paper trail starts.

The money

$78,897 raised

20 itemised contributions to this sponsor, pulled from FEC filings.

The alignment

55% match to Project 2025

This bill's text tracks the "Department of Health and Human Services" section, p. 533-535 of the Mandate for Leadership.

Bill's Journey to Becoming a Law

Track this bill's progress through the legislative process

Latest Action

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 453.

July 13, 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

📚 How does a bill become a law?

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 taxation. How noble. How utterly, mind-numbingly noble.

**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, the existing law was just too darn restrictive. It also shifts the burden of proof to the taxpayer, because who needs due process when it comes to sexual assault claims? And, of course, there's a lovely provision for promoting public awareness of this exclusion, because the government is always eager to spend more money on bureaucratic busywork.

**Affected Parties & Stakeholders:** The usual suspects: victims of sexual assault, their lawyers, and the politicians who get to grandstand about how much they care. Oh, and let's not forget the lobbyists for various women's rights groups and trial lawyer associations, who will no doubt be lining up to "advise" lawmakers on this critical issue.

**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 problem. 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 tax code, which will become even more Byzantine and ripe for exploitation by clever accountants and lawyers.

In conclusion, HR 2347 is a textbook example of legislative malpractice – a cynical attempt to appear virtuous while accomplishing nothing substantive. It's a disease, really: a symptom of a deeper corruption that infects our political system, where politicians prioritize appearances over actual governance. And we, the voters, are the hypochondriacs who keep electing these charlatans, hoping against hope that they'll magically cure our societal ills. Please, do go on. I'm fascinated by the absurdity of it all.

Generated using Llama 3.1 70B (Dr. Haus personality)

💰 Campaign Finance Network

Rep. Smucker, Lloyd [R-PA-11]

Congress 119 • 2024 Election Cycle

Total Contributions
$78,897
16 donors
PACs
$0
Organizations
$0
Committees
$0
Individuals
$78,897

No PAC contributions found

No organization contributions found

No committee contributions found

1
MASRY, LOUIS
2 transactions
$9,900
2
SCHWARZMAN, STEPHEN A.
1 transaction
$6,600
3
SCHWARZMAN, CHRISTINE
1 transaction
$6,600
4
PARKER, ALEXANDRA MRS.
2 transactions
$6,600
5
PARKER, SEAN MR.
2 transactions
$6,600
6
KIMBELL, JEFFREY
2 transactions
$6,600
7
WALTERS, WILLIAM
1 transaction
$5,000
8
REYNOLDS, GARY A.
1 transaction
$4,597
9
FLANIGAN, TIMOTHY
1 transaction
$3,300
10
HOLLINGER, DAVID L. MR.
1 transaction
$3,300
11
ELY, JAMES S. MR. III
1 transaction
$3,300
12
GILBERT, DAN MR.
1 transaction
$3,300
13
RIZIK, MATTHEW
1 transaction
$3,300
14
SCULLY, THOMAS MR.
1 transaction
$3,300
15
STEPHENS, WARREN
1 transaction
$3,300
16
FISHER, KENNETH
1 transaction
$3,300

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

1
FOREST COUNTY POTAWATOMI COMMUNITY
OrganizationCRANDON, WI
$3,300
Dec 23, 2024
2
AK-CHIN INDIAN COMMUNITY
OrganizationMARICOPA, AZ
$3,300
Mar 31, 2023
3
POARCH BAND OF CREEK INDIANS
OrganizationATMORE, AL
$3,300
Mar 31, 2023
4
MUSCOGEE CREEK NATION
OrganizationOKMULGEE, OK
$3,300
Dec 15, 2023
5
POARCH BAND OF CREEK INDIANS
OrganizationATMORE, AL
$3,300
Mar 18, 2024
6
MUSCOGEE CREEK NATION
OrganizationOKMULGEE, OK
$3,300
Jun 14, 2024
7
ONEIDA NATION
OrganizationONEIDA, WI
$3,300
May 3, 2024
8
PUYALLUP TRIBE OF INDIANS
OrganizationTACOMA, WA
$3,300
May 3, 2024
9
SHAKOPEE MDEWAKANTON SIOUX COMMUNITY
OrganizationPRIOR LAKE, MN
$3,300
Jun 6, 2024
10
AGUA CALIENTE BAND OF CAHUILLA INDIANS
OrganizationPALM SPRINGS, CA
$3,300
Jun 30, 2023

Rep. Meeks, Gregory W. [D-NY-5]

ID: M001137

Top Contributors

10

1
AGUA CALIENTE BAN OF CAHUILLA INDIANS
OrganizationPALM SPRINGS, CA
$3,300
Jul 19, 2023
2
AK-CHIN INDIAN COMMUNITY
OrganizationMARICOPA, AZ
$3,300
Mar 30, 2023
3
AK-CHIN INDIAN COMMUNITY
OrganizationMARICOPA, AZ
$2,500
Sep 30, 2024
4
CROWN, LESTER
N/A • RETIRED
IndividualCHICAGO, IL
$6,600
Jul 18, 2024
5
LIPPMAN, MARIE C.
IndividualMIAMI BEACH, FL
$5,000
Mar 7, 2023
6
CUKIERMAN, JORAM
CITADEL • FINANCE
IndividualSCARSDALE, NY
$3,300
Oct 28, 2024
7
SILVERMAN, DOUG
SENATOR INVESTMENT GROUP LP • MANAGING PARTNER
IndividualNEW YORK, NY
$3,300
Oct 22, 2024
8
SHAMAH, ALAN
FIT FOR LIFE LLC • BUSINESS EXECUTIVE
IndividualBROOKLYN, NY
$3,300
Oct 22, 2024
9
SHAMAH, JOSEPH
FIT FOR LIFE LLC • CO-FOUNDER & CEO
IndividualBROOKLYN, NY
$3,300
Oct 22, 2024
10
ARMSTRONG, BRIAN
COINBASE • CEO
IndividualSAN FRANCISCO, CA
$3,300
Aug 29, 2023

Rep. Tenney, Claudia [R-NY-24]

ID: T000478

Top Contributors

10

1
WINRED EARMARKS
PACARLINGTON, VA
$27,879
Oct 22, 2024
2
WINRED EARMARKS
PACARLINGTON, VA
$21,566
Oct 29, 2024
3
WINRED EARMARKS
PACARLINGTON, VA
$10,970
Nov 25, 2024
4
WINRED EARMARKS
PACARLINGTON, VA
$5,493
Nov 19, 2024
5
SAN MANUEL BAND OF MISSION INDIANS
OrganizationLOS ANGELES, CA
$2,000
Nov 5, 2024
6
MORONGO BAND OF MISSION INDIANS
OrganizationBANNING, CA
$2,000
Jun 18, 2024
7
SANTA YNEZ BAND OF MISSION INDIANS
OrganizationSANTA YNEZ, CA
$2,000
Jun 18, 2024
8
MORONGO BAND OF MISSION INDIANS
OrganizationBANNING, CA
$1,000
Mar 31, 2023
9
TEXTOR, DONALD
RETIRED • RETIRED
IndividualLOCUST VALLEY, NY
$13,200
Apr 17, 2024
10
WINE, SCOTT
POLARIS • CEO
IndividualEXCELSIOR, MN
$6,600
Sep 30, 2024

Donor Network - Rep. Smucker, Lloyd [R-PA-11]

PACs
Organizations
Individuals
Politicians

Hub layout: Politicians in center, donors arranged by type in rings around them.

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Showing 51 nodes and 29 connections (48 secondary connections hidden)

Total contributions: $158,312

Top Donors - Rep. Smucker, Lloyd [R-PA-11]

Showing top 16 donors by contribution amount

16 Individuals

Industry Impact

Which industries are materially affected by specific provisions in this bill. 2 harmed.

  • −Health Insuranceconfidence 0.80

    Section 2(a) amends the Internal Revenue Code to exclude damages from gross income, which may reduce insurance payouts for sexual act or contact claims, potentially increasing costs for health insurers (e.g., Section 104(a)(2)(B))

  • The bill promotes awareness of tax exclusion for damages related to sexual acts or contact (Section 2(e)), which could lead to increased scrutiny and potential lawsuits against private prisons, increasing their costs

Project 2025 Policy Matches

This bill shows semantic similarity to the following sections of the Project 2025 policy document.AI-enhanced analysis provides detailed alignment ratings.

Department of Health and Human Services

Weak
Vector: 60%
Pages: 533-535AI Enhanced

AI Analysis:

"HR 2347 focuses on tax relief for survivors of sexual assault by excluding certain damages from gross income, while the Project 2025 HHS section emphasizes healthcare policy, civil rights enforcement, reproductive health, and program integrity—areas not directly addressed by the bill. The alignment is weak, as both touch on survivor support broadly but operate in different policy domains (tax vs. health/civil rights)."

Key themes:survivor supportsexual violencefederal policy

— 501 — Department of Health and Human Services 54. U.S. Department of Health and Human Services, Centers for Medicare and Medicaid Services, Office of Civil Rights, and Office of the Secretary, “Special Responsibilities of Medicare Hospitals in Emergency Cases and Discrimination on the Basis of Disability in Critical Health and Human Service Programs or Activities,” draft of Proposed Rule, January 14, 2021, https://www.hhs.gov/sites/default/files/infants-nprm.pdf (accessed March 17, 2023). 55. H.R. 26, Born-Alive Abortion Survivors Protection Act, 118th Congress, introduced January 9, 2023, https:// www.congress.gov/118/bills/hr26/BILLS-118hr26pcs.pdf (accessed March 17, 2023). 56. H.R. 7, No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2023, 118th Congress, introduced January 9, 2023, https://www.congress.gov/118/bills/hr7/BILLS-118hr7ih.pdf (accessed March 17, 2023). 57. S. 401, Conscience Protection Act of 2021, 117th Congress, introduced February 24, 2021, https://www.congress. gov/117/bills/s401/BILLS-117s401is.pdf (accessed March 17, 2023). 58. U.S. Department of Health and Human Services, Centers for Medicare and Medicaid Services, and Office of the Secretary, “Nondiscrimination in Health Programs and Activities,” Notice of Proposed Rulemaking; Notice of Tribal Consultation, Federal Register, Vol. 87, No. 149 (August 4, 2022), pp. 47824–47920, https://www.govinfo. gov/content/pkg/FR-2022-08-04/pdf/2022-16217.pdf (accessed March 17, 2023). 59. Ibid., p. 47916. 60. The regulation was not finalized before the end of the Administration. U.S. Department of Agriculture, Food and Nutrition Services, “Revision of Categorical Eligibility in the Supplemental Nutrition Assistance Program (SNAP),” Proposed Rule, Federal Register, Vol. 84, No. 142 (July 24, 2019), pp. 35570–55581, https:// www.federalregister.gov/documents/2019/07/24/2019-15670/revision-of-categorical-eligibility-in-the- supplemental-nutrition-assistance-program-snap (accessed March 17, 2023). 61. 45 Code of Federal Regulations § 75.300(c) and (d), https://www.ecfr.gov/current/title-45/subtitle-A/ subchapter-A/part-75/subpart-D/subject-group-ECFR911e5e1a30bfbcb/section-75.300 (accessed March 17, 2023). 62. H.R. 1750, Child Welfare Provider Inclusion Act of 2021, 117th Congress, introduced March 10, 2021, https:// www.congress.gov/117/bills/hr1750/BILLS-117hr1750ih.pdf (accessed March 17, 2023), and S. 656, Child Welfare Provider Inclusion Act of 2021, 117th Congress, introduced March 10, 2021, https://www.congress.gov/117/bills/ s656/BILLS-117s656is.pdf (accessed March 17, 2023). 63. S. 3949, Trafficking Victims Protection Reauthorization Act of 2022, Public Law No. 117-348, 117th Congress, January 25, 2023, https://www.congress.gov/117/plaws/publ348/PLAW-117publ348.pdf (accessed March 17, 2023). 64. Kelsey Y. Santamaria, “Child Migrants at the Border: The Flores Settlement Agreement and Other Legal Developments,” Congressional Research Service In Focus No. IF11799, April 1, 2021, https://crsreports.congress. gov/product/pdf/IF/IF11799 (accessed March 17, 2023). 65. Report, Building a Happy Home: Marriage Education as a Tool to Strengthen Families, Social Capital Project Report No. 1-22, March 2022, p. 17, https://www.jec.senate.gov/public/_cache/files/3d102525-6f0d-48ed- 92f4-d71edd468ad6/building-a-happy-home.pdf (accessed March 17, 2023). The cover of the report reflects that the Social Capital Project is “[a] project of the Joint Economic Committee – Republicans.” 66. See, for example, Alan J. Hawkins, “Are Federally Supported Relationship Education Programs for Lower-Income Individuals and Couples Working? A Review of Evaluation Research,” American Enterprise Institute, September 2019, https://www. congress.gov/117/plaws/publ228/PLAW-117publ228.pdf (accessed March 17, 2023). 67. H.R. 8404, Respect for Marriage Act, Public Law No. 117-228, 117th Congress, December 13, 2022, https://www. congress.gov/117/plaws/publ228/PLAW-117publ228.pdf (accessed March 17, 2023). 68. Madison Marino, “Over 1,000 Safety Violations Mar Head Start. Children Deserve Better,” Heritage Foundation Commentary, November 10, 2022, https://www.heritage.org/education/commentary/over-1000-safety- violations-mar-head-start-children-deserve-better. 69. American Hospital Association v. Becerra, 596 U.S. ___ (2022), https://www.supremecourt.gov/ opinions/21pdf/20-1114_09m1.pdf (accessed March 17, 2023). 70. U.S. Department of the Treasury, Internal Revenue Service; U.S. Department of Labor, Employee Benefits Security Administration; and U.S. Department of Health and Human Services, Centers for Medicare and Medicaid Services, “Coverage of Certain Preventive Services Under the Affordable Care Act,” Notice of Proposed Rulemaking, Federal Register, Vol. 88, No. 22 (February 2, 2023), pp. 7236–7281, https://www. govinfo.gov/content/pkg/FR-2023-02-02/pdf/2023-01981.pdf (accessed March 17, 2023). — 502 — Mandate for Leadership: The Conservative Promise 71. 42 U.S. Code § 238n, https://www.law.cornell.edu/uscode/text/42/238n (accessed March 17, 2023). 72. U.S. Department of Health and Human Services, Health Resources and Services Administration, “Early Childhood Health,” last reviewed October 2022, https://mchb.hrsa.gov/programs-impact/focus-areas/early- childhood-health (accessed March 17, 2023). 73. American Pregnancy Association, “Having a Doula—What Are the Benefits?” https://americanpregnancy. org/healthy-pregnancy/labor-and-birth/having-a-doula/#:~:text=Other%20studies%20have%20shown%20 that%20having%20a%20doula,massage%20to%20reduce%20stress%20and%20anxiety%20during%20labor (accessed March 17, 2023). 74. S. 2372, VA MISSION [Maintaining Internal Systems and Strengthening Integrated Outside Networks] Act of 2018, Public Law No. 115-182, 115th Congress, June 6, 2018, https://www.congress.gov/115/plaws/publ182/ PLAW-115publ182.pdf (accessed March 17, 2023). 75. U.S. Department of Health and Human Services, “Securing Updated and Necessary Statutory Evaluations Timely,” Final Rule, Federal Register, Vol. 86, No. 11 (January 19, 2021), pp. 5694–5764, https://www.govinfo. gov/content/pkg/FR-2021-01-19/pdf/2021-00597.pdf (accessed March 22, 2023). 76. U.S. Department of Health and Human Services, Office of the Secretary, Office of the Assistant Secretary for Health, “Compliance with Statutory Program Integrity Requirements,” Final Rule, Federal Register, Vol. 84, No. 42 (March 4, 2029), pp. 7714–7791, https://www.govinfo.gov/content/pkg/FR-2019-03-04/pdf/2019-03461.pdf (accessed March 18, 2023). 77. U.S. Department of Health and Human Services, Office of the Secretary, Office of the Assistant Secretary for Health, “Ensuring Access to Equitable, Affordable, Client-Centered, Quality Family Planning Services,” Final Rule, Federal Register, Vol. 86, No. 192 (October 7, 2021), pp. 56144–56180, https://www.govinfo.gov/content/ pkg/FR-2021-10-07/pdf/2021-21542.pdf (accessed March 18, 2023). 78. S. 624, Title X Abortion Provider Prohibition Act, 118th Congress, introduced March 2, 2023, https://www. congress.gov/118/bills/s624/BILLS-118s624is.pdf (accessed March 18, 2023). 79. 50 U.S. Code Chapter 55, https://www.law.cornell.edu/uscode/text/50/chapter-55 (accessed March 22, 2023). 80. 18 U.S. Code § 13, https://www.law.cornell.edu/uscode/text/18/13 (accessed March 18, 2023). 81. Bowen v. American Hospital Association, 476 U.S. 610 (1986), https://tile.loc.gov/storage-services/service/ll/ usrep/usrep476/usrep476610/usrep476610.pdf (accessed 22, 2023). 82. U.S. Department of Health and Human Services, Office of the Secretary, “Notification of Interpretation and Enforcement of Section 1557 of the Affordable Care Act and Title IX of the Education Amendments of 1972,” Federal Register, Vol. 86, No. 99 (May 25, 2021), pp. 27984–27985, https://www.govinfo.gov/content/pkg/FR- 2021-05-25/pdf/2021-10477.pdf (accessed March 18, 2023). 83. U.S. Department of Health and Human Services, Office for Civil Rights, “HHS Notice and Guidance on Gender Affirming Care, Civil Rights, and Patient Privacy,” March 2, 2022, https://www.hhs.gov/sites/default/files/hhs- ocr-notice-and-guidance-gender-affirming-care.pdf (accessed March 18, 2023). 84. Heckler v. Chaney, 420 U.S. 821 (1985), https://caselaw.findlaw.com/us-supreme-court/470/821.html (accessed March 18, 2022). 85. U.S. Department of Health and Human Services, Office for Civil Rights, “Guidance to Nation’s Retail Pharmacies: Obligations Under Federal Civil Rights Laws to Ensure Access to Comprehensive Reproductive Health Care Services,” content last reviewed July 14, 2022, https://www.hhs.gov/civil-rights/for-individuals/ special-topics/reproductive-healthcare/pharmacies-guidance/index.html (accessed March 18, 2023). 86. H.R. 3103, “Health Insurance and Portability and Accountability Act of 1996, Public Law No. 104-191, 104th Congress, August 21, 1996, https://www.congress.gov/104/plaws/publ191/PLAW-104publ191.pdf (accessed March 18, 2023). 87. U.S. Department of Human Services, “HIPAA Privacy Rule and Disclosures of Information Relating to Reproductive Health Care,” content last reviewed June 29, 2022, (accessed March 18, 2023). See also “Protecting the Privacy and Security of Your Health Information When Using Your Personal Cell Phone or Tablet,” content last reviewed June 29, 2022, https://www.hhs.gov/hipaa/for-professionals/privacy/guidance/ cell-phone-hipaa/index.html (accessed March 18, 2023).

Department of the Treasury

Weak
Vector: 60%
Pages: 745-747AI Enhanced

AI Analysis:

"The bill provides tax relief for survivors of sexual assault by excluding certain damages from gross income, which aligns broadly with tax policy objectives. However, the Project 2025 Treasury section focuses on corporate tax reform, consumption taxes, IRS operations, and tax competition—none of which are directly addressed by the bill’s narrow focus on survivor compensation."

Key themes:tax policyInternal Revenue Codetax relief

— 712 — Mandate for Leadership: The Conservative Promise 17. For a detailed discussion, see David R. Burton, “Tax Reform: Eliminating the Double Taxation of Corporate Income,” Heritage Foundation Backgrounder No. 3216, May 18, 2017, https://www.heritage.org/sites/default/ files/2017-05/BG3216.pdf. 18. One hundred dollars in corporate income less an 18 percent tax leaves $82. A 15 percent capital gains tax or qualified dividends tax is $12.30, which leaves $69.70, for an effective marginal tax rate of 30 percent. This, of course, abstracts away from certain timing issues. 19. Inflation Reduction Act, Public Law 117–169. 20. Ibid. 21. Tax Cuts and Jobs Act, Public Law 115–97, § 11061, amending Internal Revenue Code § 2010(c). The amounts before inflation adjustments are $5 million and $10 million, respectively. See also Internal Revenue Service, “What’s New: Estate and Gift Tax, Basic Exclusion Amount for Year of Death,” https://www.irs.gov/businesses/ small-businesses-self-employed/whats-new-estate-and-gift-tax (accessed March 22, 2023). 22. The effective tax rate on foreign-derived intangible income should remain equal to the tax rate on global intangible low-taxed income. 23. For miscellaneous itemized deductions, see Internal Revenue Code (26 U.S. Code § 67). Business deductions that were suspended by the 2017 tax bill (other than those related to depreciation) should also be extended. This includes the local lodging expense deduction and entertainment expense deductions. The 2017 tax bill’s modifications to the deduction for personal casualty and theft losses should be made permanent. The Pease limitation on itemized deductions should be permanently eliminated. 24. Bonus depreciation provisions applied to specific industries should be maintained. 25. Employer-provided childcare expenses should also count toward the limitation on benefit deductions. 26. HSAs are flexible and portable, and they help contain costs by giving health care consumers skin in the game. 27. For additional revenue to fund pro-growth tax cuts, lawmakers could gradually phase down the limitation on benefit deductions. 28. Early versions of the 2017 tax bill envisioned reforming the corporate income tax into a destination-based cash flow tax, a form of consumption tax. A tax system that taxes labor and capital-factor incomes equally— and only once—results in higher output and higher incomes. Usually, in the modern public finance literature, this is called a consumption tax. On the economic superiority of consumptions taxes, see N. Gregory Mankiw et al., “Optimal Taxation in Theory and Practice,” Journal of Economic Perspectives, Vol. 23, No. 4 (2009), pp. 147–174, https://pubs.aeaweb.org/doi/pdfplus/10.1257/jep.23.4.147 (accessed March 19, 2023); Alan J. Auerbach, “The Choice Between Income and Consumption Taxes: A Primer,” NBER Working Paper No. 12307, June 2006, https://www.nber.org/system/files/working_papers/w12307/w12307.pdf (accessed March 19, 2023); and Charles E. Walker and Mark A. Bloom eld, eds., The Consumption Tax: A Better Alternative? (Cambridge, MA: Harper and Row, Ballinger, 1987). 29. Hoover Institution, “Simplifying the Tax System: The History of the Flat Tax,” March 1, 2019, https://www. hoover.org/research/simplifying-tax-system-history-flat-tax (accessed March 20, 2023). 30. David R. Burton, “Four Conservative Tax Plans with Equivalent Economic Results,” Heritage Foundation Backgrounder No. 2978, December 7, 2022, https://www.heritage.org/taxes/report/four-conservative-tax- plans-equivalent-economic-results. Consumption tax plans generally include carveouts that exempt very low-income Americans from federal tax liability. 31. Daniel J. Mitchell and Chris Edwards, Global Tax Revolution: The Rise of Tax Competition and the Battle to Defend It (Washington, DC: Cato Institute, 2008); Preston Brashers, “Like Constitutional Checks and Balances, Tax Competition Is a Bulwark Against Growth of Government,” March 17, 2022, https://www.heritage.org/ taxes/commentary/constitutional-checks-and-balances-tax-competition-bulwark-against-growth (accessed March 19, 2023). 32. James M. Robers et al., “Organization for Economic Co-operation and Development (OECD): What America Should Do,” Heritage Foundation Backgrounder No. 3593, March 16, 2021, https://www.heritage.org/ sites/default/files/2021-03/BG3593.pdf; Preston Brashers. “The OECD Crusade To Raise Taxes,” Heritage Foundation Commentary, February 4, 2022, https://www.heritage.org/taxes/commentary/the-oecd-crusade- raise-taxes; David Burton, “How the OECD is Promoting More Identity Theft, Crime, Industrial Espionage, and Suppression of Political Dissidents,” July 15, 2016, Heritage Foundation Commentary, https://www.heritage. org/taxes/commentary/how-the-oecd-promoting-more-identity-theft-crime-industrial-espionage-and; — 713 — Department of the Treasury David R. Burton “Towards a Global Tax Cartel?” Policy, Vol. 18, No. 4 (Summer 2002–2003), Center for Independent Studies (Australia), https://www.cis.org.au/wp-content/uploads/2015/04/images/stories/policy- magazine/2002-summer/2002-18-4-david-r-burton.pdf (accessed March 19, 2023). 33. Roberts et al., “Organization for Economic Co-operation and Development (OECD).” 34. See Inflation Reduction Act, § 10301. See also Preston Brashers, “IRS and Allies Downplay 87,000-Person Hiring Binge,” The Daily Signal, August 12, 2022, https://www.dailysignal.com/2022/08/12/the-irs-and-its- allies-downplay-87000-person-hiring-binge/ (accessed March 19, 2023). 35. U.S. Department of the Treasury, General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals, May 2021, pp. 88–89, https://home.treasury.gov/system/files/131/General-Explanations-FY2022.pdf (accessed March 19. 2023). 36. See U.S. Department of the Treasury, Fiscal Year 2022–2026 Strategic Plan. 37. U.S. House of Representatives, Committee on Oversight and Reform, Policy and Supporting Positions, December 2020 (the “plumb book”), p. 127 https://www.govinfo.gov/content/pkg/GPO-PLUMBOOK-2020/ pdf/GPO-PLUMBOOK-2020.pdf (accessed March 19, 2023). 38. Internal Revenue Service, “Organization and Top Officials,” https://www.irs.gov/pub/newsroom/marketing/ internet/irs-organization-chart.pdf (accessed March 19, 2023). See also Internal Revenue Code (26 U.S. Code § 7803(a)–(b)). 39. For a summary of various GAO reports on various IRS IT problems, see Vijay A. D’Souza, “Information Technology: IRS Needs to Address Operational Challenges and Opportunities to Improve Management,” testimony before the Subcommittee on Government Operations, Committee on Oversight and Reform, U.S. House of Representatives, October 7, 2020, GAO–21–178T, https://www.gao.gov/assets/gao-21-178t. pdf (accessed March 19, 2023). Charles O. Rossotti was named IRS Commissioner by President Bill Clinton primarily so that Rossotti could address widely acknowledged IT issues. He made some improvements between 1997 and 2002, but despite large investments, he did not really resolve the IT problems at the IRS. Since that time, the problems have worsened. 40. D’Souza, “Information Technology,” figure 1, p. 5. 41. Internal Revenue Service, IRS Integrated Modernization Business Plan, April 2019, https://www.irs.gov/pub/ irs-pdf/p5336.pdf (accessed March 20, 2023). 42. See, for example, the Omnibus Taxpayers’ Bill of Rights, Public Law 100–647, Subtitle J of Title VI of the Technical and Miscellaneous Revenue Act of 1988; Taxpayer Bill of Rights 2, Public Law 104–168; IRS Restructuring and Reform Act of 1998, Public Law 105–206, Title III; Consolidated Appropriations Act, Public Law 114–113, Title IV, Subtitle A (adding Internal Revenue Code § 7803(a)(3) and other changes); and Taxpayer First Act, Public Law 116–25, Title I. 43. For a list of 68 proposed reforms, see National Taxpayer Advocate, 2022 Purple Book: Compilation of Legislative Recommendations to Strengthen Taxpayer Rights and Improve Tax Administration, December 31, 2021, https://www.taxpayeradvocate.irs.gov/wp-content/uploads/2022/01/ARC21_PurpleBook.pdf (accessed March 19, 2023). Most, though not all, of these proposals have merit. Regarding penalty reform, see Jeremiah Coder, “Achieving Meaningful Civil Tax Penalty Reform and Making It Stick,” Akron Tax Journal, Vol. 27 (2012), https://ideaexchange.uakron.edu/cgi/viewcontent.cgi?article=1153&context=akrontaxjournal (accessed March 19, 2023). 44. Internal Revenue Service, 2023 Congressional Budget Justification & Annual Performance Report and Plan, Rev. 3–2022, https://home.treasury.gov/system/files/266/Internal-Revenue-Service-FY-2023-CJ.pdf (accessed March 19, 2023). 45. Internal Revenue Service, 2021 IRS Data Book: October 1, 2020 to September 30, 2021, table 11, p. 26, https:// www.irs.gov/pub/irs-pdf/p55b.pdf (accessed March 19, 2023). 46. Ibid., 2021 IRS Data Book, table 2, p. 4. 47. Scott A. Hodge, “The Compliance Costs of IRS Regulations, Tax Foundation Fiscal Fact No. 512, June 2016 https://files.taxfoundation.org/legacy/docs/TaxFoundation_FF512.pdf (accessed March 19, 2023). 48. Organization for Economic Cooperation, The Multilateral Convention on Mutual Administrative Assistance in Tax Matters: Amended by the 2010 Protocol, https://read.oecd-ilibrary.org/taxation/the-multilateral- convention-on-mutual-administrative-assistance-in-tax-matters_9789264115606-en#page1 (accessed March 20, 2023).

Department of Health and Human Services

Weak
Vector: 58%
Pages: 512-514AI Enhanced

AI Analysis:

"Both the bill and the Project 2025 policy use tax mechanisms to provide financial relief, but they target different populations (sexual assault survivors vs. nonresident fathers) and address distinct social goals, resulting only a tangential connection."

Key themes:tax policyfinancial assistancefamily welfare

— 479 — Department of Health and Human Services dads, and now as “disconnected” dads who do not commit to the mother and child. Child support in the United States should strengthen marriage as the norm, restore broken homes, and encourage unmarried couples to commit to marriage. Child Support Tax Credit. National or state guidelines and tax law should be updated to ensure that nonresident parents with child support orders can receive a nondependent, child support tax credit. Single filers of up to $41,756 and married or joint filers of up to $47,646 would be eligible for a child support tax credit similar to the current earned income tax credit. Filers could receive a maximum of $538 in annual returns for one child and a maximum of $3,584 in annual returns for two or more children (based on a credit rate of 34 percent). A child support tax credit would use the low-income, nonresident parents’ own earned income and history of employment to assist them further in the task of caring for their children. The key to this policy is that it empowers fathers with their own resources and money rather than creating another government assistance program (or a fully refundable credit) devoid of the father’s own monetary efforts. This way, the non- resident father’s role as financial provider and relational figure is affirmed, and much-needed financial resources are given to the children. Visitation. Visitation is key to revitalizing child support and increasing pay- ment frequency. The most effective way to lower a nonresident parent’s monthly child support order is to spend more court-accounted-for time with the child. For example, Texas combined its child support court with its visitation court to ensure that resident and nonresident parents received state-mandated financial support orders and enforceable visitation orders. Child Support Payment and Interactive Smartphone Application. Each state should be induced to implement a high-tech, easy-to-use application to cen- tralize child support payments. As with Venmo or Cash App, nonresident parents would link their bank accounts and provide one-click monthly payments (or con- tribute incrementally throughout the month while tracking how much is due). Additionally, the nonresident parents could track “informal” gifts from money, groceries, clothes, sports gear, and more through the app. This would address one of the main issues within current child support pay- ment systems: nonresident parents claim that they are spending much of their own money to provide for children outside of their monthly payments and resident parents’ claim that they spend little and neglect their official child support orders. Currently, only the latter claim can be tracked reliably. This process would enable nonresident parents to track the amount of informal support they provide and the reason for it while ensuring that the resident parent acknowledges and accepts the contribution. Healthy Marriage and Relationship Education (HMRE) Program. The HMRE program is part of the ACF Office of Family Assistance. The following pol- icies should be implemented. — 480 — Mandate for Leadership: The Conservative Promise l Utilize HMRE funding or grants to provide state-level high school education resources and curriculum on healthy marriages, sexual risk avoidance, and healthy relationships. Early interventions and prevention are much more cost-effective than are efforts to reach people already in broken relationships. l Allow child welfare funding to be used for marriage and relationship education. Congress should adopt the following recommendation from a report issued by members of Congress’s Joint Economic Committee: Children are far more likely to experience abuse when they are raised outside of their married-parent family. Title II of the Child Abuse Preven- tion and Treatment Act provides grants to communities for the purpose of preventing child abuse and neglect, and one of the stated purposes for which the grants can be used is for efforts to increase family stability. However, Congress could change the law to make it clear that Title II funding can be used for healthy marriage and relationship education. Funding provided under Title IV-B of the Social Security Act—which provides grants to states for foster care and adoption services—can also be used for promoting healthy marriage. States should consider using some of their Title IV-B funding for providing healthy marriage and relationship education for families at risk of having their children placed in foster care.65 l Provide educational information on healthy marriage and relationships at Title X family planning clinics. HHS should require clinics it funds under Title X (family planning) to provide information to customers about the importance of marriage to family and personal well-being and refer them to available federal, state, and nonprofit marriage resources. l Ensure proper assessments with enough time to assess HMRE programs. Although some widely available assessments of HMRE programs report poor outcomes, many of these assessments either utilized a poor methodology or tried to measure program success prematurely. Recent assessments have shown increasing effectiveness and positive community- level marital outcomes.66 The HMRE program should receive a fair and realistic assessment. Additionally, the positive role of faith-based programs should be protected

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About These Correlations

Policy matches are calculated using a hybrid approach: initial candidates are found using semantic similarity between bill summaries and Project 2025 policy text, then an AI model (Llama 3.1 70B) provides detailed alignment ratings and analysis. Ratings range from 1 (minimal alignment) to 5 (very strong alignment). This analysis does not imply direct causation or intent.

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