,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #acjf  ,,in ,,the ,,house ,,of  
,,representatives  ,february #ac1       
#bjbe,ms4 ,lois ,frankel of ,florida    
7for herself and ,ms4 ,tenney7          
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
exclude from gross income any judgments1
 awards1 and settlements with respect to
 sexual assault or sexual harassment    
claims1 and for other purposes4  #a4    
,short title ,this ,act may be cited as 
the ,tax ,fairness for ,survivors ,act4 
#b4 ,exempting from ,federal income     
taxation payments allocable to sexual   
assault or sexual harassment claims  7a7
 ,in general ,part ,,iii of subchapter  
,b of chapter #a of the ,internal       
,revenue ,code of #aihf is amended by   
inserting before section #adj the       
following new section3  #aci;,j4        
,amounts received as judgments1 awards1 
and settlements with respect to sexual  

assault or sexual harassment claims  7a7
 ,in general ,in the case of an         
individual1 gross income shall not      
include any amount received as a        
judgment1 award1 or settlement          
7including backpay1 frontpay1 punitive  
damages1 reimbursement of attorney's    
fees1 or any payments made in connection
 with a release of claims or to resolve 
or settle claims7 whether by lump sum or
 periodic payments from-- 7#a7 a claim  
involving the individual as the victim  
of an alleged nonconsensual sexual act  
or sexual contact1 as such terms are    
defined in section #bbdf of title #ah1  
,united ,states ,code1 or similar       
applicable ,tribal1 ,state1 or local    
law1 including when the victim lacks    
capacity to consent1 or  7#b7 a claim   
involving conduct that is alleged to    
constitute sexual harassment of the     
individual under applicable ,federal1   
,tribal1 ,state1 or local law4  7b7     
,regulations ,the ,secretary shall      
prescribe such regulations and other    

guidance as are necessary to carry out  
the purposes of section1 including      
regulations and other guidance to       
distinguish amounts received in         
connection with a claim described in    
subsection 7a7 from other amounts       
received4  4  7b7 ,social security taxes
 ,section #caba7;a7 of such ,code is    
amended by striking or at the end of    
paragraph 7#bb71 by striking the period 
at the end of paragraph 7#bc7 and       
inserting 2 or1 and by inserting after  
paragraph 7#bc7 the following new       
paragraph3  7#bd7 any amount received   
which is excludable from the gross      
income of the employee under section    
#aci;,j4  4  7c7 ,railroad retirement   
tax ,section #cbca7;e7 of such ,code is 
amended by adding at the end the        
following new paragraph3  7#ac7 ,amounts
 received as judgments1 awards1 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 #aci;,j4  4  7d7          
,unemployment taxes ,section #ccjf7;b7  
of such ,code is amended by striking or 
at the end of paragraph 7#ai71 by       
striking the period at the end of       
paragraph 7#bj7 and inserting 1 or1 and 
by inserting after paragraph 7#bj7 the  
following new paragraph3  7#ba7 any     
amount received which is excludable from
 the gross income of the employee under 
section #aci;,j4  4  7e7 ,wage          
withholding ,section #cdja of such ,code
 is amended by striking or at the end of
 paragraph 7#bb71 by striking the period
 at the end of paragraph 7#bc7 and      
inserting 1 or1 and by inserting after  
paragraph 7#bc7 the following new       
paragraph3  7#bd7 any amount received   
which is excludable from the gross      
income of the employee under section    
#aci;,j4  4  7f7 ,clerical amendment    
,the table of sections for part ,,iii of
 subchapter ,b of chapter #a of the     
,internal ,revenue ,code of #aihf is    

amended by inserting before the item    
relating to section #adj the following  
new item3  ,sec4 #aci;,j4 ,amounts      
received as judgments1 awards1 and      
settlements with respect to sexual      
assault or sexual harassment claims4  4 
7g7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after the date of the   
enactment of this ,act4