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II
116TH CONGRESS
1ST SESSION
S. 169
To amend the Internal Revenue Code of 1986 to provide an exemption
from gross income for civil damages as recompense for trafficking in persons.
IN THE SENATE OF THE UNITED STATES
JANUARY 16, 2019
Mr. CORNYN (for himself, Mr. WYDEN, Mr. PORTMAN, Mr. CARPER, Ms. KLO-
BUCHAR, and Mrs. CAPITO) introduced the following bill; which was read
twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to provide
an exemption from gross income for civil damages as
recompense for trafficking in persons.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Human Trafficking
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Survivor Tax Relief Act’’.
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•S 169 IS
SEC. 2. EXEMPTING FROM FEDERAL INCOME TAXATION
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CIVIL DAMAGES AWARDED UNDER SECTION
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1595 OF TITLE 18, UNITED STATES CODE.
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(a) IN GENERAL.—Part III of subchapter B of chap-
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ter 1 of the Internal Revenue Code of 1986 is amended
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by inserting before section 140 the following new section:
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‘‘SEC. 139H. CERTAIN AMOUNT RECEIVED AS CIVIL DAM-
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AGES AS RECOMPENSE FOR TRAFFICKING IN
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PERSONS.
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‘‘(a) EXCLUSION FROM GROSS INCOME.—Gross in-
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come shall not include any civil damages, restitution, or
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other monetary award (including compensatory or statu-
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tory damages and restitution imposed in a criminal mat-
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ter) awarded in an action under section 1595 of title 18,
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United States Code.’’.
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(b) CONFORMING AMENDMENT.—The table of sec-
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tions for part III of subchapter B of chapter 1 of the In-
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ternal Revenue Code of 1986 is amended by inserting be-
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fore the item relating to section 140 the following new
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item:
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‘‘Sec. 139H. Certain amount received as civil damages as recompense for traf-
ficking in persons.’’.
(c) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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the date of the enactment of this Act.
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Æ
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