When It Comes to Dealing with PTSD, the Tax Code Has Not Kept Up with the Science. It Is Time for Congress to Act.
NSSTA is calling on Congress and the IRS to update the tax treatment of PTSD-related damages under IRC Section 104(a)(2). Medical science has established that PTSD produces measurable, structural changes to the human brain, yet the current Tax Code does not recognize PTSD as a physical injury, leaving civilian PTSD claimants without the same tax protections afforded to victims of other physical injuries. This post examines the science, the legal gap, the legislative precedent established by H.R. 2347, and NSSTA's formal advocacy actions, including its May 2025 IRS Priority Guidance request.