arrow_back Back to App

Tax Relief for Human Trafficking Survivors: Compensation is Tax-Free.

New legislation exempts money received by human trafficking survivors as restitution or civil damages from federal income tax. This means that individuals who receive such funds will not have to pay tax on them, increasing the actual amount of support for victims.
Key points
Restitution and civil damages for human trafficking survivors will be exempt from federal income tax.
The change applies to money awarded through court orders or restitution orders in criminal and civil cases.
The provisions take effect for tax years beginning after the date the Act is passed.
article Official text account_balance Process page
Expired
Citizen Poll
No votes cast
Additional Information
Print number: 117_S_895
Sponsor: Sen. Cornyn, John [R-TX]
Process start date: 2021-03-23
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

Human Trafficking Survivor Tax Relief Act

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 117_S_895.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2021-03-23.

What are the main provisions?

Key points include:

  • Restitution and civil damages for human trafficking survivors will be exempt from federal income tax.
  • The change applies to money awarded through court orders or restitution orders in criminal and civil cases.
  • The provisions take effect for tax years beginning after the date the Act is passed.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Cornyn, John [R-TX].

What is the latest detailed status?

The latest detailed status is: Passed Senate without amendment by Unanimous Consent. (text: CR S2196)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-29.

CATEGORIES

Taxes Courts and Law