[Congressional Record Volume 170, Number 115 (Thursday, July 11, 2024)]
[Senate]
[Page S5147]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




               HUMAN TRAFFICKING SURVIVOR TAX RELIEF ACT

  Mr. WHITEHOUSE. 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.
  The PRESIDING OFFICER. The clerk will report the bill by title.
  The senior assistant legislative clerk read as follows:

       A bill (S. 159) 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.

  There being no objection, the committee was discharged, and the 
Senate proceeded to consider the bill.
  Mr. WHITEHOUSE. I now ask unanimous consent that the bill be 
considered read a third time and passed and that the motion to 
reconsider be considered made and laid upon the table.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  The bill (S. 159) was ordered to be engrossed for a third reading, 
was read the third time, and passed as follows:

                                 S. 159

       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 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:

     ``SEC. 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.

                          ____________________