Human Trafficking Survivor Tax Relief Act

Summary

Excludes from federal taxable income monetary awards paid to human trafficking survivors, including civil damages, compensatory and statutory damages, and restitution ordered under federal human trafficking provisions. Also adds the new tax code provision into the Internal Revenue Code and takes effect for taxable years beginning after enactment. Also creates an official short title for the Act (the short title is established but not named here). The change does not authorize new spending or create new program duties beyond the tax exclusion and related technical updates to the code.

• Excludes civil damages, restitution, and other monetary awards received by human trafficking survivors from federal gross income.
• Specifically covers awards ordered under 18 U.S.C. §1593 (criminal restitution) and actions under 18 U.S.C. §1595 (civil trafficking claims).
• Adds a new section to the Internal Revenue Code and updates the part III table of sections.
• Takes effect for taxable years beginning after the date of enactment.
• Does not create new federal spending programs or operational duties beyond the tax-code change.
• Reduces tax liability for survivors who receive court-ordered or statutorily authorized monetary relief.
• May modestly reduce federal revenue by excluding these awards from taxable income.
• No new reporting or administrative programs are explicitly created in the text.