[Congressional Record Volume 164, Number 159 (Wednesday, September 26, 2018)]
[Senate]
[Page S6343]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. CORNYN (for himself and Mr. Wyden):
  S. 3504. 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; to the Committee on Finance.
  Mr. CORNYN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 3504

       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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