summary
Introduced
11/20/2025
11/20/2025
In Committee
11/20/2025
11/20/2025
Crossed Over
Passed
Dead
Introduced Session
119th Congress
Bill Summary
A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income mandatory restitution or civil damages received as recompense for trafficking in persons.
AI Summary
This bill aims to provide tax relief for survivors of human trafficking by amending the Internal Revenue Code to exclude certain monetary awards from gross income. Specifically, the bill would ensure that civil damages, restitution, and other monetary awards received by human trafficking survivors are not taxed as income. These awards can come from two sources: court-ordered restitution under section 1593 of Title 18 (which deals with criminal penalties for human trafficking) and civil actions under section 1595 of Title 18 (which allows trafficking victims to sue perpetrators in civil court). By making these monetary awards non-taxable, the bill seeks to provide additional financial support and protection for survivors of human trafficking, acknowledging the significant harm and trauma they have experienced. The tax exclusion would apply to all taxable years beginning after the date the bill is enacted, meaning survivors would no longer have to pay taxes on compensation they receive as a result of being trafficked.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Referred to the House Committee on Ways and Means. (on 11/20/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/119th-congress/house-bill/6227/all-info |
| BillText | https://www.congress.gov/119/bills/hr6227/BILLS-119hr6227ih.pdf |
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