Read twice and referred to the Committee on Finance.
The bill adds a new Internal Revenue Code section (139J) excluding from gross income any judgments, awards, or settlements related to sexual assault or sexual harassment. It also exempts such amounts from Social Security, railroad retirement, unemployment, and wage-withholding tax bases.
Liberal emphasizes survivor fairness and financial relief.
Narrow, sympathetic relief improves House prospects, but uncovered revenue loss and tax change could provoke opposition.
The bill adds a new Internal Revenue Code section (139J) excluding from gross income any judgments, awards, or settlements related to sexual assault or sexual harassment.
It also exempts such amounts from Social Security, railroad retirement, unemployment, and wage-withholding tax bases.
The Secretary of the Treasury is directed to issue regulations to distinguish these amounts from other settlement components.
Substantively narrow and sympathetic but fiscal impact, lack of offsets, and Senate consensus needs reduce standalone chances.
How solid the drafting looks.
Liberal emphasizes survivor fairness and financial relief.
These are examples from the analysis, not a ranked list of the most-affected groups.
Liberal emphasizes survivor fairness and financial relief.
Likely strongly supportive as a fairness measure for survivors, removing a tax burden on compensation and attorney fees.
Sees the carve-out as aligning tax treatment with policy goals of supporting survivors and reducing economic harm.
Generally favorable on fairness grounds but cautious about fiscal and administrative effects.
Will look for clarity, limits on abuse, and possible offsets or sunset to address budget impacts.
Sympathetic to supporting survivors but wary of creating special tax preferences and expanding tax code carve-outs.
Concerned about precedent, fiscal cost, and potential incentive effects on litigation.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Substantively narrow and sympathetic but fiscal impact, lack of offsets, and Senate consensus needs reduce standalone chances.
The bill has not accumulated any surfaced votes yet.
Liberal emphasizes survivor fairness and financial relief.
Substantively narrow and sympathetic but fiscal impact, lack of offsets, and Senate consensus needs reduce standalone chances.
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