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.
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 restitution, civil damages, and similar monetary awards granted as recompense for trafficking in persons.
Who Benefits and How
Human trafficking survivors who receive restitution or civil damages could keep more of those awards because the payments would not be taxed as income.
Who Bears the Burden and How
Federal revenues would decline for the covered awards, and tax administrators would need to implement a new exclusion.
Key Provisions
- Creates a new Internal Revenue Code exclusion for trafficking-related restitution and civil damages.
- Applies the exclusion to awards under federal trafficking restitution and civil action provisions.
- Applies the exclusion 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 restitution, civil damages, and similar monetary awards granted as recompense for trafficking in persons.
Key Policy Areas
Finance, Criminal Justice, Civil Rights
Primary Purpose
Excludes from federal gross income restitution, civil damages, and similar monetary awards granted as recompense for trafficking in persons.
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 revenue administrators and payers absorbing the lost tax revenue
Contextual inference, no direct clause citation
Sponsors
Legislative Progress
IntroducedMr. Cornyn (for himself, Mr. Wyden, Mr. Lankford, and Mr. …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Human trafficking survivors receiving restitution or civil damages
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