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H.R. 1306

U.S. House•In House Committee

Summary

H.R. 1306, the Tax Fairness for Survivors Act, was introduced in the House on Feb 13, 2025 by Rep. Lois Frankel (D) with 5 co-sponsors. It was referred to Ways And Means, and last saw action on Feb 13, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1306 has 5 co-sponsors.

hb1306/introduced-in-house.txt
119 HR 1306 IH: Tax Fairness for Survivors Act
 U.S. House of Representatives
 2025-02-13
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 1306  IN THE HOUSE OF REPRESENTATIVES   February 13, 2025   Ms. Lois Frankel of Florida  (for herself and  Ms. Tenney ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income any judgments, awards, and settlements with respect to sexual assault or sexual harassment claims, and for other purposes.
1.
Short title
This Act may be cited as the   Tax Fairness for Survivors Act  .
2.
Exempting from Federal income taxation payments allocable to sexual assault or sexual harassment claims
(a)
In general
Part III of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section:
139J.
Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims
(a)
In general
In the case of an individual, gross income shall not include any amount received as a judgment, award, or settlement (including backpay, frontpay, punitive damages, reimbursement of attorney’s fees, or any payments made in connection with a release of claims or to resolve or settle claims) whether by lump sum or periodic payments from—
(1)
a claim involving the individual as the victim of an alleged nonconsensual sexual act or sexual contact, as such terms are defined in section 2246 of title 18, United States Code, or similar applicable Tribal, State, or local law, including when the victim lacks capacity to consent, or
(2)
a claim involving conduct that is alleged to constitute sexual harassment of the individual under applicable Federal, Tribal, State, or local law.
(b)
Regulations
The Secretary shall prescribe such regulations and other guidance as are necessary to carry out the purposes of section, including regulations and other guidance to distinguish amounts received in connection with a claim described in subsection (a) from other amounts received.
 .
(b)
Social security taxes
Section 3121(a) of such Code is amended by striking  or  at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting  ; or , and by inserting after paragraph (23) the following new paragraph:
(24)
any amount received which is excludable from the gross income of the employee under section 139J.
 .
(c)
Railroad retirement tax
Section 3231(e) of such Code is amended by adding at the end the following new paragraph:
(13)
Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims
The term  compensation  shall not include any amount received which is excludable from the gross income of the employee under section 139J.
 .
(d)
Unemployment taxes
Section 3306(b) of such Code is amended by striking  or  at the end of paragraph (19), by striking the period at the end of paragraph (20) and inserting  , or , and by inserting after paragraph (20) the following new paragraph:
(21)
any amount received which is excludable from the gross income of the employee under section 139J.
 .
(e)
Wage withholding
Section 3401 of such Code is amended by striking  or  at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting  , or , and by inserting after paragraph (23) the following new paragraph:
(24)
any amount received which is excludable from the gross income of the employee under section 139J.
 .
(f)
Clerical amendment
The table of sections for part III of subchapter B of  chapter 1  of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 140 the following new item:
Sec. 139J. Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims.
  .
(g)
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-13
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 13, 2025

hb1306/introduced-in-house.md

Shown Here:
Introduced in House (02/13/2025)

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.)

Sponsors

Rep. Lois Frankel (D) sponsors H.R. 1306, and 5 members have co-sponsored it, 1 of them from the day it was introduced.

Committees

H.R. 1306 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 13, 2025 · 1,160 Bills

Actions

H.R. 1306 has taken 2 actions since Feb 13, 2025.

ChamberAction
Feb 13, 2025
House
Introduced in House
Feb 13, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1306 has not gone to a roll call.

1 bill is related to H.R. 1306.

Titles

H.R. 1306 goes by 3 titles, 1 of them short titles.

  • Tax Fairness for Survivors Act — Display Title
  • Tax Fairness for Survivors Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to exclude from gross income any judgments, awards, and settlements with respect to sexual assault or sexual harassment claims, and for other purposes. — Official Title as Introduced

Lobbying

1 client hired 1 firm and 14 registered lobbyists who named H.R. 1306 in 7 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Automotive Industry, Consumer Issues/Safety/Products, Financial Institutions/Investments/Securities, Government Issues, Labor Issues/Antitrust/Workplace, Marine/Maritime/Boating/Fisheries, Medicare/Medicaid, Natural Resources.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AMERICAN ASSOCIATION FOR JUSTICE—District of Columbia17—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AMERICAN ASSOCIATION FOR JUSTICE17—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
CHARLOTTE MCBIRNEY117
DANIEL HINKLE117
HEATHER SAGER117
JULIA DUNCAN117
LINDA LIPSEN117
SUSAN STEINMAN117
VICTOR DIAZ117
JUSTICE ESTRADA116
THEODORE NASTASE116
ELIZABETH FARRAR114
MOLLY CAREY114
STEPHEN COFFEY114
ELLI SCHANK113
ELIZABETH SCHUSTER112

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
AMERICAN ASSOCIATION FOR JUSTICEAMERICAN ASSOCIATION FOR JUSTICE2026 second_quarter$1.8M2nd Quarter - Report
AMERICAN ASSOCIATION FOR JUSTICEAMERICAN ASSOCIATION FOR JUSTICE2025 fourth_quarter$1.8M4th Quarter - Report
AMERICAN ASSOCIATION FOR JUSTICEAMERICAN ASSOCIATION FOR JUSTICE2026 first_quarter$1.5M1st Quarter - Report
AMERICAN ASSOCIATION FOR JUSTICEAMERICAN ASSOCIATION FOR JUSTICE2025 first_quarter$1.4M1st Quarter - Amendme…
AMERICAN ASSOCIATION FOR JUSTICEAMERICAN ASSOCIATION FOR JUSTICE2025 first_quarter$1.4M1st Quarter - Report
AMERICAN ASSOCIATION FOR JUSTICEAMERICAN ASSOCIATION FOR JUSTICE2025 second_quarter$1.4M2nd Quarter - Report
AMERICAN ASSOCIATION FOR JUSTICEAMERICAN ASSOCIATION FOR JUSTICE2025 third_quarter$1.4M3rd Quarter - Report

Classification

The Congressional Research Service files H.R. 1306 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1306’s is Taxation.

hr1306/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1306, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 30 (Thursday, February 13, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. LOIS FRANKEL of Florida:H.R. 1306.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H711]

Source: congress.gov · legiscan.com