Survivor Justice Tax Prevention Act

Enumerated powers · passes

Congress has the explicit constitutional authority to lay and collect taxes under Article I, Section 8, Clause 1. This bill modifies the Internal Revenue Code to exclude certain damages from gross income, which is a direct exercise of Congress's taxing power. The bill also establishes rules of evidence and burden of proof in federal tax court proceedings, which is within Congress's power to constitute tribunals inferior to the Supreme Court under Article I, Section 8, Clause 9 and to make rules for the government and regulation of the land and naval forces, though more directly it is an exercise of the necessary and proper clause (Article I, Section 8, Clause 18) to carry into execution its taxing power.

Bill of Rights · passes

The bill does not implicate any of the first ten amendments. It does not restrict speech, religion, assembly, press, or petition (First Amendment). It does not affect the right to keep and bear arms (Second Amendment), quartering of soldiers (Third Amendment), or search and seizure (Fourth Amendment). It does not compel self-incrimination, deny due process, or take property without just compensation (Fifth Amendment). It does not affect trial rights (Sixth and Seventh Amendments) or cruel and unusual punishment (Eighth Amendment). It does not violate the Ninth or Tenth Amendments. The bill's burden-shifting provision in tax court is a procedural rule that does not infringe upon any enumerated right.

Individual liberty · passes

The bill expands individual rights by allowing survivors of sexual acts or contact to exclude damages from gross income, thereby reducing their tax burden. It does not restrict any individual's freedom over their person, property, speech, labor, or belief. The burden of proof shift in favor of the taxpayer in certain tax disputes is a protection of individual property rights, not a restriction. The bill does not impose any new obligations or restrictions on individuals.

Decentralization · passes

The bill concerns federal income tax, which is inherently a federal matter. The questions are answered as follows: (1) An individual cannot handle federal tax policy without government involvement; (2) a local community cannot handle federal tax policy; (3) a state cannot handle federal tax policy without federal involvement; (4) the action does not consolidate decision-making at a higher level than necessary because federal tax law is already within the exclusive purview of the federal government. The bill does not violate the Tenth Amendment because it does not commandeer state governments or regulate intrastate activities outside of federal taxing power.

Due process and takings · passes

The bill does not deprive any person of life, liberty, or property without due process of law. It does not take private property for public use without just compensation. The burden of proof provision in tax court is a procedural rule that provides a clear standard and does not deny taxpayers a fair hearing. The bill provides fair notice of the new exclusion and the burden of proof rule. It does not impose retroactive liability or arbitrary government action.