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Tax Relief for Human Trafficking Survivors: Compensation is Excluded from Income Tax

This law exempts all monetary awards, including civil damages and restitution, received by human trafficking survivors as compensation for harm suffered, from federal income tax. This ensures that survivors can keep the full amount of financial aid awarded to them without having to pay taxes on it. These changes apply to taxable years beginning after the date the Act is enacted.
Key points
Restitution and damages awarded to human trafficking survivors are completely excluded from federal gross income.
Survivors retain 100% of the financial compensation received, aiding their recovery and rebuilding process.
The exemption covers both civil damages and restitution ordered in criminal matters.
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Expired
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Additional Information
Print number: 118_S_159
Sponsor: Sen. Cornyn, John [R-TX]
Process start date: 2023-01-31
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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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 118_S_159.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-01-31.

What are the main provisions?

Key points include:

  • Restitution and damages awarded to human trafficking survivors are completely excluded from federal gross income.
  • Survivors retain 100% of the financial compensation received, aiding their recovery and rebuilding process.
  • The exemption covers both civil damages and restitution ordered in criminal matters.
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. (consideration: CR S5147; text: CR S5147)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

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