H.R. 1306

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to exclude from gross income any judgments, awards, and settlements with respect to sexual assault or sexual harassment claims, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · February 13, 2025 · Sponsor: Ms. Lois Frankel of Florida · Committee: Committee on Ways and Means

Table of contents

• H.R. 1306
  • Sec. 139J. Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims.

Sec. 139J. Amounts received as judgments, awards, and settlements with respect to sexual assault or sexual harassment claims.