Excludes compensatory damages from gross income for sexual assault claims.
The Survivor Justice Tax Prevention Act amends the Internal Revenue Code to exclude from gross income any compensatory damages received on account of sexual acts or sexual contact, regardless of the presence of medical records or observable injuries. It also establishes a program for public awareness of this exclusion and sets the burden of proof for damages related to sexual acts or sexual contact. The changes apply to decisions and agreements made after the enactment of this Act.
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