S. 895 – Human Trafficking Survivor Tax Relief Act

AI-Generated Summary

Updated February 8, 2026 at 12:50 AM UTC

The bill adds a new provision to the Internal Revenue Code that excludes from federal income tax any restitution or civil‑damage payments given to victims of human trafficking under specific criminal statutes. It benefits individuals who receive such awards, ensuring those amounts are not counted as taxable income for tax years after the law takes effect.

Key Provisions

Creates a new Section 139J stating that gross income does not include civil damages, restitution, or other monetary awards given under 18 U.S.C. §1593 (restitution) or §1595 (civil action) for trafficking in persons.
Amends the table of sections in the tax code to insert the new Section 139J.
Specifies that the exemption applies to taxable years beginning after the enactment of the Act.

Legislative Activity

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7 earlier actions

HouseFloor Latest Action

Held at the desk.

April 28, 2022 • 12:12 PM

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SenateIntro Referral

Introduced in Senate

March 23, 2021

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

March 23, 2021

SenateCommittee

Senate Committee on Finance discharged by Unanimous Consent.

Finance Committee

April 27, 2022

SenateDischarge

Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S2195-2196)

Finance Committee

April 27, 2022

SenateFloor

Passed Senate without amendment by Unanimous Consent. (text: CR S2196)

April 27, 2022

SenateFloor

Message on Senate action sent to the House.

April 28, 2022

HouseFloor

Received in the House.

April 28, 2022 • 12:06 PM

HouseFloor

Held at the desk.

April 28, 2022 • 12:12 PM

Floor Debate

1 member

What members said about S. 895 on the floor

1 Democrat

Sen. Charles E. SchumerD-NY · Apr 27, 2022

Mr. President, I ask unanimous consent that the Committee on Finance be discharged from further consideration of S. 895, and the Senate proceed to its immediate consideration. I ask unanimous consent…

Bill Text

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Engrossed in SenateIssued April 27, 2022

117th CONGRESS

2d Session

S. 895

AN ACT

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.

1.

Short title

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

2.

Exempting from Federal income taxation restitution and civil damages awarded under sections 1593 and 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, as amended by section 9501(b)(4) of the American Rescue Plan Act of 2021 (Public Law 117–2), is amended by inserting before section 140 the following new section:

139J.

Certain amount received as restitution or 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—

(1)

pursuant to an order of restitution under section 1593 of title 18, United States Code, or

(2)

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. 139J. Certain amount received as restitution or 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.

Passed the Senate April 27, 2022.

Secretary