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US SB3261

Bill

Official Source

Status

Introduced

11/20/2025

Primary Sponsor

John Cornyn

Click for details

Origin

Senate

119th Congress

AI Summary

  • Excludes from federal gross income all civil damages, restitution, and monetary awards received by human trafficking survivors under 18 U.S.C. sections 1593 (mandatory restitution) and 1595 (civil remedies)
  • Covers compensatory damages, statutory damages, and restitution imposed in criminal matters related to trafficking offenses
  • Creates new Internal Revenue Code Section 139M to codify the tax exemption
  • Applies to taxable years beginning after the date of enactment
  • Introduced November 20, 2025, with bipartisan sponsorship (Senators Cornyn, Wyden, Lankford, and Warnock) and referred to the Senate Finance Committee

Legislative Description

Human Trafficking Survivor Tax Relief Act

Taxation

Last Action

Read twice and referred to the Committee on Finance.

11/20/2025

Committee Referrals

Finance11/20/2025

Full Bill Text

No bill text available