H.R. 1306: Tax Fairness for Survivors Act

119th Congress · introduced 2025-02-13 · Taxation · Latest: Referred to the House Committee on Ways and Means.

federal

Official title

Tax Fairness for Survivors Act

Plain summary

Tax Fairness for Survivors Act This bill excludes certain payments related to sexual assault or sexual harassment claims from gross income for federal tax purposes. Specifically, the bill excludes from gross income amounts received by an individual from a judgment, award, or settlement of a claim (including backpay, frontpay, punitive damages, attorney’s fees, or any payments made to release, resolve, or settle a claim) related to sexual harassment or a nonconsensual sexual act or sexual contact. Further, under the bill, such amounts are not wages or compensation and, thus, not subject to certain payroll taxes (Social Security, railroad retirement, and unemployment insurance). Under current law, amounts received from a judgment, award or settlement of a claim may be excluded from gross income if attributable to a personal physical injury or physical sickness. However, under current law, compensatory and other amounts received from a judgment, award or settlement unrelated to a personal physical injury or physical sickness generally are included in gross income. (Some exceptions apply.)

Congressional Research Service summary (Introduced in House), quoted unchanged (nonpartisan). Read the source.

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Official text

Tax Fairness for Survivors Act

Source: Congressional Research Service summary (Introduced in House)

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Officials and money

Sponsor: Rep. Frankel, Lois [D-FL-22] · 5 cosponsors

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Sources

Congressional Research Service summary (Introduced in House)
Congress.gov
Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-119hr1306.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/119/hr>

Record fed-us-cong119-hr1306 · catalog fed-us-congress-bills-cong119 · updated 2026-11-03 by psicol fed-bills