To amend the Internal Revenue Code of 1986 to exclude from gross income mandatory restitution or civil damages received as recompense for trafficking in persons.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
Excludes from federal gross income mandatory restitution and civil damages awarded to trafficking survivors.
Who Benefits and How
Trafficking survivors keep more of the restitution or damages awarded to them because the payments are not taxed as income.
Who Bears the Burden and How
The Treasury forgoes tax revenue on the covered awards.
Key Provisions
- Creates a new Internal Revenue Code exclusion for awards made under the federal trafficking restitution and civil-damages provisions.
- Covers both criminal restitution and civil damages.
- Applies to taxable years beginning after enactment.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
Excludes from federal gross income mandatory restitution and civil damages awarded to trafficking survivors.
Key Policy Areas
Criminal Justice, Finance, Social Welfare
Primary Purpose
Excludes from federal gross income mandatory restitution and civil damages awarded to trafficking survivors.
Policy Domains
Main Provisions
Identified Gains
Contextual inference, no direct clause citation- Human trafficking survivors receiving restitution or civil damages
Contextual inference, no direct clause citation
Identified Costs
Contextual inference, no direct clause citation- Federal taxpayers and Treasury through reduced revenue
Contextual inference, no direct clause citation
Sponsors
Legislative Progress
IntroducedMr. Schneider (for himself, Mr. Arrington, Ms. Sewell, and Mr. …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Human trafficking survivors receiving covered awards
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology