,,ii ,cal5d> ,no4 #dec #aai? ,,congress 
#b;d ,session  ,h4 ,r4 #bcdg  ,,9 ,,!   
,,s5ate ,,( ,,! ,,unit$ ,,/ates  ,april 
#bh1 #bjbf,receiv$  ,july #ac1          
#bjbf,read ! fir/ "t  ,july #ad1        
#bjbf,read ! second "t & plac$ on !     
cal5d>  ,,an ,,act  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to exclude f gross
 income any damages1 o!r ?an punitive   
damages1 receiv$ on acc\nt ( any sexual 
acts or sexual contact4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,survivor    
,ju/ice ,tax ,prev5tion ,act4  #b4      
,exclusion f gross income ( any damages1
 o!r ?an punitive damages1 receiv$ on   
acc\nt ( sexual acts or sexual contact  
7a7 ,9 g5]al ,section #ajd7;a77#b7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ on acc\nt ( p]sonal physical   
injuries or physical sickness2 & ins]t+ 
on acc\nt (-- 7,a7 p]sonal physical     
injuries or physical sickness1 or  7,b7 
any sexual act 7z def9$ 9 p>agraph 7#b7 
( section #bbdf ( title #ah1 ,unit$     
,/ates ,code1 z 9 effect on ! date ( !  

enactm5t ( ?is subp>agraph7 or sexual   
contact 7z def9$ 9 p>agraph 7#c7 ( su*  
section1 z s 9 effect71 :e!r or n !re   
are m$ical records or obs]vable injuries
 ( su* act or contact2  4  7b7 ,burd5 ( 
pro( ) respect to :e!r damages are on   
acc\nt ( sexual act or sexual contact   
,section #ajd ( su* ,code is am5d$ by   
r$esignat+ subsection 7d7 z subsection  
7e7 & by ins]t+ aft] subsection 7c7 !   
foll[+ new subsection3  7d7 ,burd5 (    
pro( ) respect to :e!r damages are on   
acc\nt ( sexual act or sexual contact ,=
 purposes ( subsection 7a77#b71 if a    
decision or agreem5t /ates t any damages
 receiv$ !refrom are on acc\nt ( a      
sexual act or sexual contact ref]r$ to 9
 subsection 7a77#b77;,b7-- 7#a7 su*     
/atem5t %all be treat$ z cr$ible evid5ce
 t su* damages are s on acc\nt =        
purposes ( section #gdia7;a71 &  7#b7 ! 
taxpay] %all be treat$ z hav+ met !     
requirem5ts ( section #gdia7;a77#b7 )   
respect to ! issue ( :e!r su* damages   
are s on acc\nt4  4  7c7 ,effective date

  7#a7 ,9 g5]al ,! am5dm5ts made by ?is 
section %all apply to am\nts receiv$    
pursuant to decisions made1 & agreem5ts 
ent]$ into1 aft] ! date ( ! enactm5t (  
?is ,act4  7#b7 ,special rule =         
decisions ,= purposes ( p>agraph 7#a71 a
 decision %all be treat$ z made aft] !  
date ( ! enactm5t ( ?is ,act if ! fir/  
paym5t pursuant to su* decision is      
receiv$ aft] su* date4  7#c7 ,special   
rule = agreem5ts ,= purposes ( p>agraph 
7#a71 an agreem5t %all n be treat$ z    
ent]$ into aft] ! date ( ! enactm5t (   
?is ,act if su* agreem5t replaces1      
sup]s$es1 or revises an agreem5t ent]$  
into on or be=e su* date4  7d7 ,no      
inf]5ce ) respect to effect ( m$ical    
records or obs]vable injuries on        
det]m9ations ) respect to p]sonal       
physical injuries or physical sickness  
,no inf]5ce may be drawn f ! am5dm5t    
made by subsection 7a7 7or f section    
#ajd7;a77#b77;,b7 ( ! ,int]nal ,rev5ue  
,code ( #aihf1 z am5d$ by subsection    
7a77 ) respect to :e!r ! t]m p]sonal    

physical injuries or physical sickness z
 us$ 9 section #ajd7;a77#b7 ( su* ,code 
includes injuries or sickness ) respect 
to :i* !re are no m$ical records or     
obs]vable injuries4  7e7 ,promotion (   
public aw>5ess ( exclusion ,! ,secret>y 
( ! ,treasury 7or ! ,secret>y's         
delegate71 9 consultation ) ! ,dep>tm5t 
( ,ju/ice ,(fice on ,viol5ce ,aga9/     
,wom5 & o!r relevant ,f$]al ag5cies1    
%all conduct a program to promote public
 aw>5ess ( ! exclusion f gross income   
pro-vid$ by section #ajd7;a77#b77;,b7 ( 
! ,int]nal ,rev5ue ,code ( #aihf1 z     
am5d$ by ?is section4  ,pass$ ! ,h\se ( 
,repres5tatives ,april #bg1 #bjbf4,kev9 
,f4 ,mc,cumber1,cl]k4  ,july #ad1       
#bjbf,read ! second "t & plac$ on !     
cal5d>