S. 895 — Human Trafficking Survivor Tax Relief Act (Senate, March 23, 2021)
Summary
Senate bill S. 895 of the 117th Congress, 1st Session, was introduced March 23, 2021, 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. Cornyn introduced it with the cosponsors named in the heading, and it was referred to the Committee on Finance. The short title is the Human Trafficking Survivor Tax Relief Act. Gross income would not include civil damages, restitution, or other monetary awards made under an order of restitution under section 1593 of title 18 or in an action under section 1595 of title 18. The amendments would apply to taxable years beginning after the date of enactment.
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“S. 895 — Human Trafficking Survivor Tax Relief Act (Senate, March 23, 2021).”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/bills-bills-117s895is-bills-117s895is/
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II
117TH CONGRESS
1ST SESSION
S. 895
To amend the Internal Revenue Code of 1986 to provide an exemption
from gross income for mandatory restitution or civil damages as rec-
ompense for trafficking in persons.
IN THE SENATE OF THE UNITED STATES
MARCH 23, 2021
Mr. CORNYN (for himself, Mr. WYDEN, Mr. PORTMAN, Mr. CARPER, Mr.
SCOTT of South Carolina, Mr. LANKFORD, Mr. WICKER, and Ms.
SINEMA) introduced the following bill; which was read twice and referred
to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide
an exemption from gross income for mandatory restitu-
tion or civil damages as recompense for trafficking in
persons.
1 Be it enacted by the Senate and House of Representa-
2 tives of the United States of America in Congress assembled,
3 SECTION 1. SHORT TITLE.
4 This Act may be cited as the ‘‘Human Trafficking
5 Survivor Tax Relief Act’’.
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1 SEC. 2. EXEMPTING FROM FEDERAL INCOME TAXATION
2 RESTITUTION AND CIVIL DAMAGES AWARD-
3 ED UNDER SECTIONS 1593 AND 1595 OF TITLE
4 18, UNITED STATES CODE.
5 (a) IN GENERAL.—Part III of subchapter B of chap-
6 ter 1 of the Internal Revenue Code of 1986, as amended
7 by section 9501(b)(4) of the American Rescue Plan Act
8 of 2021 (Public Law 117–2), is amended by inserting be-
9 fore section 140 the following new section:
10 ‘‘SEC. 139J. CERTAIN AMOUNT RECEIVED AS RESTITUTION
11 OR CIVIL DAMAGES AS RECOMPENSE FOR
12 TRAFFICKING IN PERSONS.
13 ‘‘(a) EXCLUSION FROM GROSS INCOME.—Gross in-
14 come shall not include any civil damages, restitution, or
15 other monetary award (including compensatory or statu-
16 tory damages and restitution imposed in a criminal mat-
17 ter) awarded—
18 ‘‘(1) pursuant to an order of restitution under
19 section 1593 of title 18, United States Code, or
20 ‘‘(2) in an action under section 1595 of title 18,
21 United States Code.’’.
22 (b) CONFORMING AMENDMENT.—The table of sec-
23 tions for part III of subchapter B of chapter 1 of the In-
24 ternal Revenue Code of 1986 is amended by inserting be-
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25 fore the item relating to section 140 the following new
26 item:
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‘‘Sec. 139J. Certain amount received as restitution or civil damages as rec-
ompense for trafficking in persons.’’.
1 (c) EFFECTIVE DATE.—The amendments made by
2 this section shall apply to taxable years beginning after
3 the date of the enactment of this Act.
Æ
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