S3261119th CongressWALLET

Human Trafficking Survivor Tax Relief Act

Sponsored By: Senator Cornyn, John [R-TX]

Introduced

Summary

Excludes restitution and civil damages awarded to human trafficking survivors from federal taxable income. The bill would add a new section to the tax code to exempt awards under 18 U.S.C. 1593 and 18 U.S.C. 1595 from gross income and would apply to taxable years beginning after enactment.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

No federal tax on trafficking awards

If enacted, this bill would exclude from federal gross income any civil damages, restitution, or other monetary award paid to a trafficking survivor as recompense. It would cover awards ordered under 18 U.S.C. §1593 and awards obtained in actions under 18 U.S.C. §1595. The exclusion would apply to taxable years beginning after the date of enactment. If enacted, affected survivors would not count these awards as taxable income for those years.

Sponsors & CoSponsors

Sponsor

Cornyn, John [R-TX]

TX • R

Cosponsors

  • Sen. Wyden, Ron [D-OR]

    OR • D

    Sponsored 11/20/2025

  • Sen. Lankford, James [R-OK]

    OK • R

    Sponsored 11/20/2025

  • Raphael Warnock

    GA • D

    Sponsored 11/20/2025

Roll Call Votes

No roll call votes available for this bill.

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