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S 3261
Introduced Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.

Human Trafficking Survivor Tax Relief Act

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.

Introduced Nov 20, 2025

Latest action (Nov 20, 2025) Read twice and referred to the Committee on Finance.

Referred to
Finance Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary
  • Excludes from federal income tax restitution and civil damages awards granted to human trafficking survivors.
  • Covers restitution ordered under criminal law (section 1593 of title 18) and civil damages (section 1595 of title 18).
  • Includes all forms of monetary awards such as compensatory damages, statutory damages, and restitution imposed in criminal matters.
  • Takes effect for taxable years beginning after the bill's enactment.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
3 cosponsors

Money behind the sponsor

Top reported contributors to John Cornyn’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.

  • CAPITAL GROUP $22,500
  • ANDREESSEN HOROWITZ $16,500
  • PALANTIR TECHNOLOGIES $13,686
  • WINKLEVOSS CAPITAL MANAGEMENT $13,200
  • BLACKSTONE $12,600

Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for John Cornyn → · Outside spending →

Actions (2)
  1. Nov 20, 2025 Read twice and referred to the Committee on Finance. · senate
  2. Nov 20, 2025 Introduced in Senate

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • HR 6227 — Human Trafficking Survivor Tax Relief Act · Introduced Nov 20, 2025 · Cong. 119 91%
  • S 584 — Tax Fairness for Survivors Act · Introduced Feb 13, 2025 · Cong. 119 68%
  • S 2255 — Trafficking Survivors Relief Act of 2025 · Introduced Jul 10, 2025 · Cong. 119 67%
  • HR 1306 — Tax Fairness for Survivors Act · Introduced Feb 13, 2025 · Cong. 119 67%
  • S 3246 — Service Members Tax Relief Act · Introduced Nov 20, 2025 · Cong. 119 66%
  • HR 1379 — Trafficking Survivors Relief Act of 2025 · Introduced Feb 14, 2025 · Cong. 119 65%

Full text

IN THE SENATE OF THE UNITED STATES

November 20, 2025

Mr. Cornyn (for himself, Mr. Wyden, Mr. Lankford, and Mr. Warnock) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the “Human Trafficking Survivor Tax Relief Act”.

SEC. 2. EXEMPTING FROM FEDERAL INCOME TAXATION RESTITUTION AND CIVIL DAMAGES AWARDED UNDER SECTIONS 1593 AND 1595 OF TITLE 18, UNITED STATES CODE.

(a) In General.—Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section:

“SEC. 139M. CERTAIN AMOUNT RECEIVED AS RESTITUTION OR CIVIL DAMAGES AS RECOMPENSE FOR TRAFFICKING IN PERSONS.

“(a) Exclusion From Gross Income.—Gross income shall not include any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded—

“(1) pursuant to an order of restitution under section 1593 of title 18, United States Code, or

“(2) in an action under section 1595 of title 18, United States Code.”.

(b) Conforming Amendment.—The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 140 the following new item:

“Sec. 139M. Certain amount received as restitution or civil damages as recompense for trafficking in persons.”.

(c) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>

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