Human Trafficking Survivor Tax Relief Act

Senate Bill

S. 3261

119th Congress

Human Trafficking Survivor Tax Relief Act

In Committee

Introduced:Nov 20, 2025

Primary Sponsor

John Cornyn

R - TX

Cosponsors

3

Quick Stats

Policy Area

Taxation

Summary

Senate companion bill that excludes from federal income tax all restitution, civil damages, and monetary awards received by human trafficking survivors under federal anti-trafficking laws. Covers both criminal restitution under 18 USC 1593 and civil damages under 18 USC 1595, ensuring victims keep their full compensation.

Latest Action

Read twice and referred to the Committee on Finance.

AI Summary

Plain-English explanation of this bill

Senate companion bill that excludes from federal income tax all restitution, civil damages, and monetary awards received by human trafficking survivors under federal anti-trafficking laws. Covers both criminal restitution under 18 USC 1593 and civil damages under 18 USC 1595, ensuring victims keep their full compensation.

Last updated: 12/27/2025

Key Points

Main provisions of the bill

Senate version of Human Trafficking Survivor Tax Relief Act
Excludes trafficking victim compensation from gross income
Applies to both criminal restitution and civil damages
Creates new IRC Section 139M for the exclusion
Strong bipartisan support from Cornyn (R-TX), Wyden (D-OR), Lankford (R-OK), Warnock (D-GA)
Identical in substance to House companion HR 6227

How This Impacts Americans

Potential effects on citizens and communities

Benefits survivors of human trafficking by ensuring they retain full compensation without federal tax liability. Addresses gap where crime victims may owe taxes on restitution. Supports trafficking survivor recovery and independence.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

3261, 119th Congress (2025). "Human Trafficking Survivor Tax Relief Act". Source: Voter's Right Platform. https://votersright.org/bills/119-s-3261