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.
Human Trafficking Survivor Tax Relief Act
This bill modifies the requirements for calculating taxable income to exclude from gross income civil damages, restitution, or other monetary awards (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded to victims of peonage, slavery, or human trafficking.
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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