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Tax Exemption for Human Trafficking Survivor Compensation.

This act exempts all civil damages, restitution, or other monetary awards granted to human trafficking survivors from federal income tax. This ensures that the financial compensation received by survivors for their suffering is not reduced by taxation, maximizing their recovery. The changes apply to tax years beginning after the law is enacted.
Key points
Restitution and civil damages awarded to human trafficking survivors are excluded from federal gross income.
This exemption applies to mandatory restitution in criminal cases and damages awarded in civil actions related to trafficking.
Survivors will retain the full amount of their awarded compensation without paying federal income tax on it.
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Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_S_3261
Sponsor: Sen. Cornyn, John [R-TX]
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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 119_S_3261.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

What are the main provisions?

Key points include:

  • Restitution and civil damages awarded to human trafficking survivors are excluded from federal gross income.
  • This exemption applies to mandatory restitution in criminal cases and damages awarded in civil actions related to trafficking.
  • Survivors will retain the full amount of their awarded compensation without paying federal income tax on it.
What is the specific legal status?

The current status is Introduced.

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: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

CATEGORIES

Taxes Courts and Law