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.
Summary
What This Bill Does
The bill creates short title This Act may be cited as the Human Trafficking Survivor Tax Relief Act and creates exempting from Federal income taxation restitution and civil damages awarded under sections 1593 and 1595 of title 18, United States Code Part III of subchapter B of chapter 1 of the Internal Revenue Code. It relies on tax rate changes, definition changes, grants, and compliance mandates. The main policy areas are Regulated Industries and Criminal Justice.
Who Benefits and How
Regulated entities and members of the public affected by the bill could face reduced risk and Law enforcement, justice-system actors, and affected communities could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.
Key Provisions
- Creates short title This Act may be cited as the Human Trafficking Survivor Tax Relief Act.
- Creates exempting from Federal income taxation restitution and civil damages awarded under sections 1593 and 1595 of title 18, United States Code Part III of subchapter B of chapter 1 of the Internal Revenue Code...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill creates short title This Act may be cited as the Human Trafficking Survivor Tax Relief Act and creates exempting from Federal income taxation restitution and civil damages awarded under sections 1593 and 1595 of title 18, United States Code Part III of subchapter B of chapter 1 of the Internal Revenue Code.
Key Policy Areas
Regulated Industries, Criminal Justice
Primary Purpose
The bill creates short title This Act may be cited as the Human Trafficking Survivor Tax Relief Act and creates exempting from Federal income taxation restitution and civil damages awarded under sections 1593 and 1595 of title 18, United States Code Part III of subchapter B of chapter 1 of the Internal Revenue Code.
Policy Domains
Whole bill
Identified Gains
- Regulated entities and members of the public affected by the bill
- Law enforcement, justice-system actors, and affected communities
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Public beneficiaries or protected communities affected by the clause
Sponsors
Legislative Progress
IntroducedMr. Cornyn (for himself, Mr. Wyden, Mr. Lankford, and Ms. …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Law enforcement, justice-system actors, and affected communities
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.
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