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Excludes from federal taxable income civil damages, restitution, and other monetary awards ordered under 18 U.S.C. 1593 or awarded in civil actions under 18 U.S.C. 1595 for victims of human trafficking. The change is added to the Internal Revenue Code as a new section and applies to taxable years beginning after the date of enactment.
Referred to the House Committee on Ways and Means.
Introduced November 20, 2025 by Brad Schneider · Last progress November 20, 2025