The purpose of the Survivor Justice Tax Prevention Act is to change the tax treatment of damages received by individuals as a result of sexual acts or sexual contact. The main objective is to ensure that these damages are not counted as taxable income, which can help survivors of sexual violence by providing them with more financial support during their recovery. Key provisions of the Act include an amendment to the Internal Revenue Code that specifically allows individuals to exclude damages received due to sexual acts or sexual contact from their gross income, except for punitive damages.