[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 3504 Introduced in Senate (IS)]

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115th CONGRESS
  2d Session
                                S. 3504

To amend the Internal Revenue Code of 1986 to provide an exemption from 
    gross income for civil damages as recompense for trafficking in 
                                persons.


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                   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

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                                 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.

    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 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:

``SEC. 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.
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