,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #acjf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #ac1         
#bjbe,ms4 ,lois ,frankel ( ,florida 7=  
h]self & ,ms4 ,t5ney7 introduc$ ! foll[+
 bill2 :i* 0 ref]r$ to ! ,committee on  
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
exclude f gross income any judgm5ts1    
aw>ds1 & settlem5ts ) respect to sexual 
assault or sexual h>assm5t claims1 & =  
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,tax ,fairness =       
,survivors ,act4  #b4 ,exempt+ f ,f$]al 
income taxation paym5ts allocable to    
sexual assault or sexual h>assm5t claims
  7a7 ,9 g5]al ,"p ,,iii ( sub*apt] ,b (
 *apt] #a ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ be=e section   
#adj ! foll[+ new section3  #aci;,j4    
,am\nts receiv$ z judgm5ts1 aw>ds1 &    
settlem5ts ) respect to sexual assault  
or sexual h>assm5t claims  7a7 ,9 g5]al 
,9 ! case ( an individual1 gross income 
%all n include any am\nt receiv$ z a    

judgm5t1 aw>d1 or settlem5t 7includ+    
backpay1 frontpay1 punitive damages1    
reimbursem5t ( attorney's fees1 or any  
paym5ts made 9 connection ) a release ( 
claims or to resolve or settle claims7  
:e!r by lump sum or p]iodic paym5ts f-- 
7#a7 a claim involv+ ! individual z !   
victim ( an alleg$ noncons5sual sexual  
act or sexual contact1 z su* t]ms are   
def9$ 9 section #bbdf ( title #ah1      
,unit$ ,/ates ,code1 or simil>          
applicable ,tribal1 ,/ate1 or local law1
 includ+ :5 ! victim lacks capacity to  
cons5t1 or  7#b7 a claim involv+ conduct
 t is alleg$ to con/itute sexual        
h>assm5t ( ! individual "u applicable   
,f$]al1 ,tribal1 ,/ate1 or local law4   
7b7 ,regulations ,! ,secret>y %all      
prescribe su* regulations & o!r guidance
 z are necess>y to c>ry out ! purposes (
 section1 includ+ regulations & o!r     
guidance to di/+ui% am\nts receiv$ 9    
connection ) a claim describ$ 9         
subsection 7a7 f o!r am\nts receiv$4  4 
7b7 ,social security taxes ,section     

#caba7;a7 ( su* ,code is am5d$ by /rik+ 
or at ! end ( p>agraph 7#bb71 by /rik+ !
 p]iod at ! end ( p>agraph 7#bc7 &      
ins]t+ 2 or1 & by ins]t+ aft] p>agraph  
7#bc7 ! foll[+ new p>agraph3  7#bd7 any 
am\nt receiv$ :i* is excludable f !     
gross income ( ! employee "u section    
#aci;,j4  4  7c7 ,railroad retirem5t tax
 ,section #cbca7;e7 ( su* ,code is am5d$
 by add+ at ! end ! foll[+ new p>agraph3
  7#ac7 ,am\nts receiv$ z judgm5ts1     
aw>ds1 & settlem5ts ) respect to sexual 
assault or sexual h>assm5t claims ,! t]m
 comp5sation %all n include any am\nt   
receiv$ :i* is excludable f ! gross     
income ( ! employee "u section #aci;,j4 
4  7d7 ,unemploym5t taxes ,section      
#ccjf7;b7 ( su* ,code is am5d$ by /rik+ 
or at ! end ( p>agraph 7#ai71 by /rik+ !
 p]iod at ! end ( p>agraph 7#bj7 &      
ins]t+ 1 or1 & by ins]t+ aft] p>agraph  
7#bj7 ! foll[+ new p>agraph3  7#ba7 any 
am\nt receiv$ :i* is excludable f !     
gross income ( ! employee "u section    
#aci;,j4  4  7e7 ,wage )hold+ ,section  

#cdja ( su* ,code is am5d$ by /rik+ or  
at ! end ( p>agraph 7#bb71 by /rik+ !   
p]iod at ! end ( p>agraph 7#bc7 & ins]t+
 1 or1 & by ins]t+ aft] p>agraph 7#bc7 !
 foll[+ new p>agraph3  7#bd7 any am\nt  
receiv$ :i* is excludable f ! gross     
income ( ! employee "u section #aci;,j4 
4  7f7 ,cl]ical am5dm5t ,! table (      
sections = "p ,,iii ( sub*apt] ,b (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ be=e ! item    
relat+ to section #adj ! foll[+ new     
item3  ,sec4 #aci;,j4 ,am\nts receiv$ z 
judgm5ts1 aw>ds1 & settlem5ts ) respect 
to sexual assault or sexual h>assm5t    
claims4  4  7g7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4