,,ii  #aai? ,,congress  #a/ ,session    
,s4 #ehd  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #ac1          
#bjbe,mrs4 ,gillibr& 7= h]self & ,mrs4  
,blackburn7 introduc$ ! foll[+ bill2 :i*
 0 read twice & ref]r$ to ! ,committee  
on ,f9ance  ,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+    
back pay1 front pay1 punitive damages1  
reimbursem5t ( attorney's fees1 or any  
paym5ts made 9 connection ) a release ( 
claims or to resolve or settle claims71 
:e!r by lump sum or p]iodic paym5ts1 f--
 7#a7 a claim involv+ su* 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 ( su* individual "u applicable 
,f$]al1 ,tribal1 ,/ate1 or local law4   
7b7 ,regulations & guidance ,! ,secret>y
 %all issue su* regulations or o!r      
guidance z ! ,secret>y det]m9es necess>y
 to c>ry out ! purposes ( ?is section1  
includ+ regulations or o!r guidance to  
di/+ui% am\nts receiv$ 9 connection ) a 
claim describ$ 9 subsection 7a7 f o!r   
am\nts receiv$ z "p ( a judgm5t1 aw>d1  

or settlem5t4  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+ 2 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