Exempts restitution and civil damages for human trafficking from federal income tax.
The Human Trafficking Survivor Tax Relief Act amends the Internal Revenue Code to exclude from gross income any civil damages, restitution, or other monetary awards awarded for human trafficking. This applies to restitution ordered under section 1593 of title 18, United States Code, and damages awarded in actions under section 1595 of title 18, United States Code. The amendments will apply to taxable years beginning after the date of enactment of this Act.
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