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S. 3504Senate115th Congress (2017-2019)In Committee

Human Trafficking Survivor Tax Relief Act

Sponsored by John CornynSen. John Cornyn (R-TX)
Introduced September 26, 2018

AI-Generated Summary

Updated April 15, 2026 at 11:51 PM UTC

The Human Trafficking Survivor Tax Relief Act would change the federal tax code so that any civil damages, restitution, or other monetary awards given to victims of human trafficking under the criminal statute for trafficking are not counted as taxable income. This means survivors who receive compensation for trafficking crimes would not have to pay federal income tax on those payments.

Key Provisions

  • Adds a new tax provision (Section 139H) that specifically excludes from gross income any civil or statutory damages, including restitution, awarded in actions under the trafficking‑in‑persons law (18 U.S.C. §1595).
  • Updates the Internal Revenue Code’s table of sections to include the new Section 139H.
  • Applies the exemption to taxable years that begin after the law is enacted.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6343-6346)

Finance Committee

September 26, 2018

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SenateIntro Referral

Introduced in Senate

September 26, 2018

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6343-6346)

Finance Committee

September 26, 2018

Floor Debate

1 member

What members said about S. 3504 on the floor

1 Republican
John Cornyn
Sen. John CornynR-TX · Sep 26, 2018

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Record
John Cornyn
Sen. John CornynR-TX · Sep 26, 2018

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Record

Bill Text

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Introduced in SenateIssued September 26, 2018

II

115th CONGRESS

2d Session

S. 3504

IN THE SENATE OF THE UNITED STATES

September 26, 2018

Mr. Cornyn (for himself and Mr. Wyden) 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 civil damages as recompense for trafficking in persons.

1.

Short title

This Act may be cited as the Human Trafficking Survivor Tax Relief Act.

2.

Exempting from Federal income taxation civil damages awarded under section 1595 of title 18, United States Code

(a)

In general

Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section:

139H.

Certain amount received as civil damages as recompense for trafficking in persons

(a)

Exclusion from gross income

Gross income shall not include any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded in an action under section 1595 of title 18, United States Code.

.

(b)

Conforming amendment

The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 140 the following new item:

Sec. 139H. Certain amount received as civil damages as recompense for trafficking in persons.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.