,,ii  #aaith ,,congress  #ast ,session  
,s4 #ehd  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #ac1      
#bjbe,mrs4 ,gillibrand 7for herself and 
,mrs4 ,blackburn7 introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,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 back pay1 front pay1 punitive
 damages1 reimbursement of attorney's   
fees1 or any payments made in connection
 with a release of claims or to resolve 
or settle claims71 whether by lump sum  
or periodic payments1 from-- 7#a7 a     
claim involving such 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 such 
individual under applicable ,federal1   
,tribal1 ,state1 or local law4  7b7     
,regulations and guidance ,the          
,secretary shall issue such regulations 
or other guidance as the ,secretary     

determines necessary to carry out the   
purposes of this section1 including     
regulations or other guidance to        
distinguish amounts received in         
connection with a claim described in    
subsection 7a7 from other amounts       
received as part of a judgment1 award1  
or settlement4  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 2 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