,,ii ,calendar ,no4 #dec #aaith         
,,congress  #b;d ,session  ,h4 ,r4 #bcdg
  ,,in ,,the ,,senate ,,of ,,the        
,,united ,,states  ,april #bh1          
#bjbf,received  ,july #ac1 #bjbf,read   
the first time  ,july #ad1 #bjbf,read   
the second time and placed on the       
calendar  ,,an ,,act  ,to amend the     
,internal ,revenue ,code of #aihf to    
exclude from gross income any damages1  
other than punitive damages1 received on
 account of any sexual acts or sexual   
contact4  #a4 ,short title ,this ,act   
may be cited as the ,survivor ,justice  
,tax ,prevention ,act4  #b4 ,exclusion  
from gross income of any damages1 other 
than punitive damages1 received on      
account of sexual acts or sexual contact
  7a7 ,in general ,section #ajd7;a77#b7 
of the ,internal ,revenue ,code of #aihf
 is amended by striking on account of   
personal physical injuries or physical  
sickness2 and inserting on account of-- 
7,a7 personal physical injuries or      
physical sickness1 or  7,b7 any sexual  

act 7as defined in paragraph 7#b7 of    
section #bbdf of title #ah1 ,united     
,states ,code1 as in effect on the date 
of the enactment of this subparagraph7  
or sexual contact 7as defined in        
paragraph 7#c7 of such section1 as so in
 effect71 whether or not there are      
medical records or observable injuries  
of such act or contact2  4  7b7 ,burden 
of proof with respect to whether damages
 are on account of sexual act or sexual 
contact ,section #ajd of such ,code is  
amended by redesignating subsection 7d7 
as subsection 7e7 and by inserting after
 subsection 7c7 the following new       
subsection3  7d7 ,burden of proof with  
respect to whether damages are on       
account of sexual act or sexual contact 
,for purposes of subsection 7a77#b71 if 
a decision or agreement states that any 
damages received therefrom are on       
account of a sexual act or sexual       
contact referred to in subsection       
7a77#b77;,b7-- 7#a7 such statement shall
 be treated as credible evidence that   

such damages are so on account for      
purposes of section #gdia7;a71 and  7#b7
 the taxpayer shall be treated as having
 met the requirements of section        
#gdia7;a77#b7 with respect to the issue 
of whether such damages are so on       
account4  4  7c7 ,effective date  7#a7  
,in general ,the amendments made by this
 section shall apply to amounts received
 pursuant to decisions made1 and        
agreements entered into1 after the date 
of the enactment of this ,act4  7#b7    
,special rule for decisions ,for        
purposes of paragraph 7#a71 a decision  
shall be treated as made after the date 
of the enactment of this ,act if the    
first payment pursuant to such decision 
is received after such date4  7#c7      
,special rule for agreements ,for       
purposes of paragraph 7#a71 an agreement
 shall not be treated as entered into   
after the date of the enactment of this 
,act if such agreement replaces1        
supersedes1 or revises an agreement     
entered into on or before such date4    

7d7 ,no inference with respect to effect
 of medical records or observable       
injuries on determinations with respect 
to personal physical injuries or        
physical sickness ,no inference may be  
drawn from the amendment made by        
subsection 7a7 7or from section         
#ajd7;a77#b77;,b7 of the ,internal      
,revenue ,code of #aihf1 as amended by  
subsection 7a77 with respect to whether 
the term personal physical injuries or  
physical sickness as used in section    
#ajd7;a77#b7 of such ,code includes     
injuries or sickness with respect to    
which there are no medical records or   
observable injuries4  7e7 ,promotion of 
public awareness of exclusion ,the      
,secretary of the ,treasury 7or the     
,secretary's delegate71 in consultation 
with the ,department of ,justice ,office
 on ,violence ,against ,women and other 
relevant ,federal agencies1 shall       
conduct a program to promote public     
awareness of the exclusion from gross   
income pro-vided by section             

#ajd7;a77#b77;,b7 of the ,internal      
,revenue ,code of #aihf1 as amended by  
this section4  ,passed the ,house of    
,representatives ,april #bg1            
#bjbf4,kevin ,f4 ,mc,cumber1,clerk4     
,july #ad1 #bjbf,read the second time   
and placed on the calendar