Introduced
S. 3261
Introduced in Senate · December 18, 2025November 20, 2025
Mr. Cornyn (for himself, Mr. Wyden, Mr. Lankford, and Mr. Warnock) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide an exemption from gross income for mandatory restitution or civil damages as recompense for trafficking in persons.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Human Trafficking Survivor Tax Relief Act”.
SEC. 2. Exempting from Federal income taxation restitution and civil damages awarded under sections 1593 and 1595 of title 18, United States Code.