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H.R. 2347 — what changed

Survivor Justice Tax Prevention Act

From Introduced in House to Reported in House. 1 section amended between Introduced in House and Reported in House.

Sec. 2 Exclusion from gross income of any damages, other than punitive damages, received on account of sexual acts or sexual contact

(a)
changed In general— Section 104(a)(2) of the Internal Revenue Code of 1986 is amended by striking “on account of personal physical injuries or physical sickness” sickness;” and inserting

“(A) personal physical injuries or physical sickness, or

changed “(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);”effect), whether or not there are medical records or observable injuries of such act or contact;”

(b)
changed Limitation Burden of proof with respect to whether damages are on substantiation requirements—account of sexual act or sexual contact— Section 104 of such Code is amended by redesignating subsection (d) as subsection (e) and by inserting after subsection (c) the following new subsection:

changed “(d) Limitation on substantiation requirements Burden of proof with respect to whether damages are on account of sexual acts and act or sexual contact—For purposes of subsection (a)(2)—(a)(2), if a decision or agreement states that any damages received therefrom are on account of a sexual act or sexual contact referred to in subsection (a)(2)(B)—

changed “(1) In general—Damages such statement 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 credible evidence that such damages are so on account.account for purposes of section 7491(a), and

changed “(2) Prohibition on medical records requirement—In no event the taxpayer shall damages be treated as having not been adequately substantiated as being on account met the requirements of a sexual act or sexual contact referred section 7491(a)(2) with respect to in subsection (a)(2)(B) merely because there are no medical records the issue of whether such act or contact.”damages are so on account.”

(c)
Effective date—
(1)
changed In general— The amendments made by this section shall apply to amounts received pursuant to judgments decisions made, and agreements entered into, after the date of the enactment of this Act.
(2)
changed Special rule for judgments—decisions— For purposes of paragraph (1), a judgment decision shall be treated as made after the date of the enactment of this Act if the first payment pursuant to such judgment decision is received after such date.
(3)
changed Special rule for agreements— 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, supersedes, or revises an agreement entered into on or before such date.
(d)
added No inference with respect to effect of medical records or observable injuries on determinations with respect to personal physical injuries or physical sickness— No inference may be drawn from the amendment made by subsection (a) (or from section 104(a)(2)(B) of the Internal Revenue Code of 1986, as amended by subsection (a)) with respect to whether the term personal physical injuries or physical sickness as used in section 104(a)(2) of such Code includes injuries or sickness with respect to which there are no medical records or observable injuries.
(e)
renumbered was (5) Promotion of public awareness of exclusion— 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.