YourVoice.Now 摘要
对普通家庭的影响将性侵犯和性骚扰受害者获得的诉讼赔偿及和解金完全免税，包括惩罚性赔偿金和补发工资。
对普通家庭的影响
- 幸存者税收豁免 — 性侵害和性骚扰索赔的和解及判决款项免征联邦所得税和工资税
详细内容
当受害者通过诉讼或和解获得性侵害或性骚扰赔偿时，现行联邦税法可能要求其就部分款项缴纳所得税，包括惩罚性赔偿、补发工资以及报销的律师费。《幸存者税收公平法》将使此类赔付款项全部免税，无论是一次性支付还是分期支付均适用。免税范围涵盖全类补偿：损害赔偿金、补发工资、前瞻性工资补偿、惩罚性赔偿及和解款项。社会保障税、失业税和铁路退休税同样不适用，幸存者无需就这些款项缴纳工资税。
国会摘要
Tax Fairness for Survivors Act This bill excludes certain payments related to sexual assault or sexual harassment claims from gross income for federal tax purposes. Specifically, the bill excludes from gross income amounts received by an individual from a judgment, award, or settlement of a claim (including backpay, frontpay, punitive damages, attorney’s fees, or any payments made to release, resolve, or settle a claim) related to sexual harassment or a nonconsensual sexual act or sexual contact. Further, under the bill, such amounts are not wages or compensation and, thus, not subject to certain payroll taxes (Social Security, railroad retirement, and unemployment insurance). Under current law, amounts received from a judgment, award or settlement of a claim may be excluded from gross income if attributable to a personal physical injury or physical sickness. However, under current law, compensatory and other amounts received from a judgment, award or settlement unrelated to a personal physical injury or physical sickness generally are included in gross income. (Some exceptions apply.)
详细信息
- 国会届次
- undefinedth
- 议院
- 状态
- 行动
- 提交众议院
- 行动日期
- 2025-02-13
- 添加日期
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