Bill · S. 3261· Senate(119-S-3261)
Human Trafficking Survivor Tax Relief Act
- Introduced
- 11/20/2025
- Last activity
- 11/20/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- John Cornyn
- Cosponsors
- - 1 - 2
- Introduced
- In Committee
What this bill would do
The Human Trafficking Survivor Tax Relief Act amends the Internal Revenue Code of 1986. It ensures that certain monetary awards for victims of human trafficking are not counted as gross income. This includes civil damages and restitution awarded under sections 1593 and 1595 of title 18, United States Code. The changes apply to taxable years starting after the Act is enacted.
Yes· 3 of 17
Would households on low incomes be better off under this?+6
Provides direct financial relief to vulnerable survivors by eliminating taxes on compensation.
Is this likely to lift people out of poverty?+5
Exempting restitution from taxes helps survivors retain more financial resources for recovery.
Would women be better off under this?+4
Women are disproportionately victims of human trafficking and would benefit from this tax relief.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
- Tax Exemption for Survivors: Victims of human trafficking would not have to pay federal income tax on civil damages, restitution, or other monetary awards. This is found in Section 2(a), which creates new Section 139M of the Internal Revenue Code.
Potential Negative Impacts for People
- No negative impacts for individuals or groups are explicitly mentioned in the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+6Good For Immigrants+4Good For Women+4Good For African Americans+2Good For Asian Americans+2Good For Children+2Good For Hispanic Americans+2Good For L G B T Q Community+2Good For Men+2Good For Middle Aged+2Good For Middle Class Households+2Good For Native Americans+2Good For People With Disabilities+2Good For Seniors+2Good For White Americans+2Good For Young Adults+2
- Social Issues And Justice
- Improves Poverty Reduction+5
- 11/20/2025
- Read twice and referred to the Committee on Finance.
- 3 Cosponsors added.
- Introduced in Senate
One bill Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
James LankfordRepublican · Oklahoma
Ron WydenDemocrat · Oregon
Raphael WarnockDemocrat · Georgia