The Ways and Means Committee advanced Rep. Lloyd Smucker’s bipartisan legislation, H.R. 2347, the Survivor Justice Tax Prevention Act, during a committee markup on Mar. 25.
The proposed law would change the federal tax code so that survivors of sexual abuse and unwanted or illegal sexual contact do not have to pay taxes on settlement income when they win legal cases against their abusers. This measure aims to address a gap in current law, which excludes settlement income for personal physical injuries from taxable income but generally requires evidence of visible physical injury—a standard that can be difficult for many survivors to meet.
Under this bill, survivors would be able to receive compensation without having to prove visible physical injuries. “I want to thank my Ways and Means colleagues for advancing this bill and for standing with survivors of sexual assault,” said Rep. Lloyd Smucker (PA-11). “This legislation brings greater clarity and fairness to our tax code. Survivors have endured unimaginable trauma, and eliminating this unjust tax burden is an important step toward providing them with the peace and fairness they deserve. I look forward to continuing to work with my colleagues to deliver justice for these survivors.”
Ways and Means Committee Chairman Jason Smith (MO-08) also spoke in support of the bill: “The Survivor Justice Tax Prevention Act is a much-needed change in tax policy to ensure survivors of sexual assault and sexual abuse are able to exclude damages or settlements when they file taxes,” said Smith. “Representative Smucker has been a champion of this effort to provide relief for those who have already had to endure a horrendous crime. I commend him for his compassion and for his work to build bipartisan support for survivors and end unnecessary and unreasonable IRS red tape.”
H.R. 2347 is co-sponsored by Rep. Gwen Moore (WI-04), Rep. Gregory Meeks (NY-05), and Rep. Claudia Tenney (NY-24).
Smucker is currently serving in the U.S Congress representing Pennsylvania’s 11th district after replacing Joe Pitts in 2017 according to biographical information. He previously served in the Pennsylvania Senate from 2009 until 2016 according to legislative records. Smucker was born in Lancaster County, Pennsylvania in 1964; he is now 59 years old and lives in Lancaster as reported by public records.
