Title: Human Trafficking Survivor Tax Relief Act
Policy area: Taxation

Summary:
Human Trafficking Survivor Tax Relief Act
This bill excludes from gross income, for income tax purposes, any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded pursuant to an order of mandatory restitution or in a criminal proceeding for peonage, slavery, or human trafficking.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6389 Introduced in House (IH)]

<DOC>






117th CONGRESS
  2d Session
                                H. R. 6389

To amend the Internal Revenue Code of 1986 to provide an exemption from 
 gross income for mandatory restitution or civil damages as recompense 
                      for trafficking in persons.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 12, 2022

Mr. Schneider (for himself, Mr. Arrington, Ms. Sewell, and Mr. Smith of 
  Missouri) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to provide an exemption from 
 gross income for mandatory restitution or civil damages as recompense 
                      for trafficking in persons.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Human Trafficking Survivor Tax 
Relief Act''.

SEC. 2. EXEMPTING FROM FEDERAL INCOME TAXATION RESTITUTION AND CIVIL 
              DAMAGES AWARDED UNDER SECTIONS 1593 AND 1595 OF TITLE 18, 
              UNITED STATES CODE.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting before section 
140 the following new section:

``SEC. 139J. CERTAIN AMOUNT RECEIVED AS RESTITUTION OR CIVIL DAMAGES AS 
              RECOMPENSE FOR TRAFFICKING IN PERSONS.

    ``Gross income shall not include any civil damages, restitution, or 
other monetary award (including compensatory or statutory damages and 
restitution imposed in a criminal matter) awarded--
            ``(1) pursuant to an order of restitution under section 
        1593 of title 18, United States Code, or
            ``(2) in an action under section 1595 of title 18, United 
        States Code.''.
    (b) Conforming Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of the Internal Revenue Code of 1986 is 
amended by inserting before the item relating to section 140 the 
following new item:

``Sec. 139J. Certain amount received as restitution or civil damages as 
                            recompense for trafficking in persons.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>