A bill to amend the Internal Revenue Code of 1986 to exclude from gross income any compensatory damages with respect to sexual assault claims, and for other purposes.
Latest action (15 Sep 2026): Introduced
What this bill does
S. 5395 is a bill introduced in the U.S. Senate that, based on its title, would amend the Internal Revenue Code of 1986 to exclude compensatory damages received in connection with sexual assault claims from a person's gross income for federal tax purposes. The title also references "other purposes," but no further details about additional provisions are available at this time.
As described, the bill would primarily affect individuals who receive compensatory damages through settlements or court judgments related to sexual assault claims. If enacted, such individuals would not be required to count those damages as taxable income, potentially affecting their federal tax liability. The full scope of who else might be affected—such as employers, insurers, or other parties involved in such settlements—cannot be determined without the complete bill text.
The bill was introduced on September 15, 2026, by Senator Catherine Cortez Masto (D-NV) and its status is listed simply as "Introduced." This means it has been formally presented to the Senate but has not yet been considered, debated, or voted on by any committee or the full chamber. The next steps would typically involve referral to a relevant committee, such as the Senate Finance Committee, for review. The complete legislative text has not yet been published, so specific details about definitions, effective dates, or other provisions are not yet publicly available.
Plain-English summary generated by Bill100 AI from the official record. Always verify against the source below.
Official summary
This bill is in the first stage of the legislative process. It was introduced into Congress on September 15, 2026. It will typically be considered by committee next before it is possibly sent on to the House or Senate as a whole.
Common questions
- What does S. 5395 do?
- S. 5395 is a bill introduced in the U.S. Senate that, based on its title, would amend the Internal Revenue Code of 1986 to exclude compensatory damages received in connection with sexual assault claims from a person's gross income for federal tax purposes. The title also references "other purposes," but no further details about additional provisions are available at this time. As described, the bill would primarily affect individuals who receive compensatory damages through settlements or court judgments related to sexual assault claims. If enacted, such individuals would not be required to count those damages as taxable income, potentially affecting their federal tax liability. The full scope of who else might be affected—such as employers, insurers, or other parties involved in such settlements—cannot be determined without the complete bill text. The bill was introduced on September 15, 2026, by Senator Catherine Cortez Masto (D-NV) and its status is listed simply as "Introduced." This means it has been formally presented to the Senate but has not yet been considered, debated, or voted on by any committee or the full chamber. The next steps would typically involve referral to a relevant committee, such as the Senate Finance Committee, for review. The complete legislative text has not yet been published, so specific details about definitions, effective dates, or other provisions are not yet publicly available.
- Has S. 5395 become law?
- Not yet. As of 15 Sep 2026, S. 5395 is introduced.
- Who sponsored S. 5395?
- S. 5395 was sponsored by Sen. Catherine Cortez Masto [D-NV] (Democrat-NV), with 0 cosponsors.
- What's the latest action on S. 5395?
- Introduced (15 Sep 2026).
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