Skip to main content
S. 159 118th Congress Senate

Human Trafficking Survivor Tax Relief Act

Official title: 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.

Introduced: January 31, 2023 Introduced by: John Cornyn Republican · Texas See on congress.gov
Taxation Civil actions and liabilityCrime victimsCriminal procedure and sentencingHuman traffickingIncome tax exclusion
Sign in to write a letter Sign in to watch
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 8 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 15, 2024
Held at the desk.
Jul 15, 2024
Received in the House.
Jul 12, 2024
Message on Senate action sent to the House.
Jul 11, 2024
Passed Senate without amendment by Unanimous Consent. (consideration: CR S5147; text: CR S5147)
Jul 11, 2024
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
Jul 11, 2024
Senate Committee on Finance discharged by Unanimous Consent.
Jan 31, 2023
Read twice and referred to the Committee on Finance.
Jan 31, 2023
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action July 15, 2024

Held at the desk.

 Plain-English summary Congressional Research Service

Human Trafficking Survivor Tax Relief Act 

This bill excludes from gross income, for income tax purposes, any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded pursuant to an order of mandatory restitution or in a criminal proceeding for peonage, slavery, or human trafficking. 

 Related & companion bills 1
  • HR 6226 Human Trafficking Survivor Tax Relief Act
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2 Republican 1
D
Warnock, Raphael G.
Georgia · Jul 9, 2024
 R
Lankford, James
Oklahoma · Jan 31, 2023
Sinema, Kyrsten
· Jan 31, 2023
 D
Wyden, Ron
Oregon · Jan 31, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). S. 159: Human Trafficking Survivor Tax Relief Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-159/
MLA
"S. 159: Human Trafficking Survivor Tax Relief Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-159/.
Bluebook (legal)
S. 159, 118th Cong. (2026), https://openamerica.io/bill/118-S-159/.
Markdown link
[S. 159: Human Trafficking Survivor Tax Relief Act](https://openamerica.io/bill/118-S-159/)
Report a problem