Excludes from gross income any damages, except punitive damages, received on account of sexual acts or sexual contact.
The Survivor Justice Tax Prevention Act amends the Internal Revenue Code to exclude from gross income any damages, other than punitive damages, received on account of any sexual acts or sexual contact. This change applies to judgments made and agreements entered into after the enactment of this Act. The bill also prohibits treating damages as not adequately substantiated merely because there are no medical records of the sexual act or contact.
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