Survivor Justice Tax Prevention Act

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Bill ID: 119/hr/2347
Last Updated: April 28, 2026

Sponsored 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

📚 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 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

State & Local Government Affairs Civil Rights & Liberties National Security & Intelligence Criminal Justice & Law Enforcement Small Business & Entrepreneurship Government Operations & Accountability Federal Budget & Appropriations Congressional Rules & Procedures Transportation & Infrastructure
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💰 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
CHEROKEE NATION
Organization TAHLEQUAH, OK
$2,800
Dec 31, 2024
2
SHAKOPEE MDEWAKANTON SIOUX COMMUNITY
Organization PRIOR LAKE, MN
$1,000
Nov 8, 2023
3
SHAKOPEE MDEWAKANTON SIOUX COMMUNITY
Organization PRIOR LAKE, MN
$1,000
Jul 22, 2024
4
JLS HOLDINGS LLC
Organization SALT LAKE CITY, UT
$9,900
Jul 13, 2023
5
THE CHICKASAW NATION
Organization ADA, OK
$3,300
May 16, 2024
6
HEMMCO LLC
Organization OREM, UT
$2,500
Sep 15, 2023
7
R & O CONSTRUCTION
Organization OGDEN, UT
$2,500
Sep 13, 2023
8
SISTERS MOVEMENT
Organization MCKINNEY, TX
$1,000
Sep 11, 2023
9
RAHMAN PROPERTIES
Organization SULPHUR SPRINGS, TX
$250
Feb 14, 2024
10
FOREST COUNTY POTAWATOMI COMMUNITY
Organization CRANDON, WI
$3,300
Dec 23, 2024

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

ID: M001137

Top Contributors

10

1
SAC & FOX TRIBE OF THE MISSISSIPPI IN IOWA
COM TAMA, IA
$1,000
Aug 11, 2023
2
RENEWABLE ENERGY, CITIZENS FOR
COM MADISON, WI
$500
Aug 20, 2024
3
POLITICAL COMMITTEE, NWF ACTION FUND
PAC WASHINGTON, DC
$500
Sep 18, 2024
4
US MARSHALS SERVICES
Organization NEW YORK, NY
$2,900
Apr 20, 2023
5
HUNTON ANDREWS KURTH LLP
Organization RICHMOND, VA
$1,000
Mar 22, 2023
6
AGUA CALIENTE BAN OF CAHUILLA INDIANS
Organization PALM SPRINGS, CA
$3,300
Jul 19, 2023
7
AK-CHIN INDIAN COMMUNITY
Organization MARICOPA, AZ
$3,300
Mar 30, 2023
8
AK-CHIN INDIAN COMMUNITY
Organization MARICOPA, AZ
$2,500
Sep 30, 2024
9
HOGAN, PATRICK F
RETIRED RETIRED
Individual DALLAS, TX
$13,200
Mar 15, 2023
10
HOLDEN, RONALD
RETIRED RETIRED
Individual WILLIAMSBURG, IA
$13,200
Jun 20, 2023

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

ID: T000478

Top Contributors

10

1
WINRED EARMARKS
PAC ARLINGTON, VA
$27,879
Oct 22, 2024
2
WINRED EARMARKS
PAC ARLINGTON, VA
$21,566
Oct 29, 2024
3
WINRED EARMARKS
PAC ARLINGTON, VA
$10,970
Nov 25, 2024
4
WINRED EARMARKS
PAC ARLINGTON, VA
$5,493
Nov 19, 2024
5
SAN MANUEL BAND OF MISSION INDIANS
Organization LOS ANGELES, CA
$2,000
Nov 5, 2024
6
MORONGO BAND OF MISSION INDIANS
Organization BANNING, CA
$2,000
Jun 18, 2024
7
SANTA YNEZ BAND OF MISSION INDIANS
Organization SANTA YNEZ, CA
$2,000
Jun 18, 2024
8
MORONGO BAND OF MISSION INDIANS
Organization BANNING, CA
$1,000
Mar 31, 2023
9
TEXTOR, DONALD
RETIRED RETIRED
Individual LOCUST VALLEY, NY
$13,200
Apr 17, 2024
10
WINE, SCOTT
POLARIS CEO
Individual EXCELSIOR, 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 26 nodes and 29 connections

Total contributions: $146,112

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

Showing top 16 donors by contribution amount

16 Individuals