S. 159 – Human Trafficking Survivor Tax Relief Act

AI-Generated Summary

Updated January 20, 2026 at 2:45 AM UTC

The Human Trafficking Survivor Tax Relief Act amends the Internal Revenue Code to let survivors of human trafficking exclude certain payments from their taxable income. It removes from gross income any restitution or civil damages awarded under the federal trafficking statutes. The change benefits individuals who receive court‑ordered restitution or civil damages for trafficking offenses. The exemption applies to tax years that begin after the law is enacted.

Key Provisions

Adds a new Section 139J to the Internal Revenue Code that excludes from gross income any 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 include the new Section 139J.
Specifies that the exemption takes effect for taxable years beginning after the act’s enactment date.

Legislative Activity

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6 earlier actions

HouseFloor Latest Action

Held at the desk.

July 15, 2024 • 2:03 PM

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SenateIntro Referral

Introduced in Senate

January 31, 2023

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

January 31, 2023

SenateCommittee

Senate Committee on Finance discharged by Unanimous Consent.

Finance Committee

July 11, 2024

SenateFloor

Passed Senate without amendment by Unanimous Consent. (consideration: CR S5147; text: CR S5147)

July 11, 2024

SenateFloor

Message on Senate action sent to the House.

July 12, 2024

HouseFloor

Received in the House.

July 15, 2024 • 2:02 PM

HouseFloor

Held at the desk.

July 15, 2024 • 2:03 PM

Floor Debate

1 member

What members said about S. 159 on the floor

1 Democrat

Sen. Sheldon WhitehouseD-RI · Jul 11, 2024

Mr. President, I ask unanimous consent that the Committee on Finance be discharged from further consideration of S. 159 and the Senate proceed to its immediate consideration. I now ask unanimous…

Bill Text

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Engrossed in SenateIssued July 11, 2024

118th CONGRESS

2d Session

S. 159

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 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 July 11 (legislative day, July 10), 2024.

Secretary