A Republican bill with 2 Democratic cosponsors · See all 3 cosponsors
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- 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
- Scored +6
Would households on low incomes be better off under this?
Provides direct financial relief to vulnerable survivors by eliminating taxes on compensation.
- Scored +5
Is this likely to lift people out of poverty?
Exempting restitution from taxes helps survivors retain more financial resources for recovery.
- Scored +4
Would women be better off under this?
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. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — Provides direct financial relief to vulnerable survivors by eliminating taxes on compensation. Would immigrants be better off under this? — Immigrants are frequently targeted by human trafficking and may benefit from this exemption. Would women be better off under this? — Women are disproportionately victims of human trafficking and would benefit from this tax relief. Would Black Americans be better off under this? — Benefits any African American survivors of human trafficking. Would Asian Americans be better off under this? — Benefits any Asian American survivors of human trafficking. Would children be better off under this? — Child trafficking survivors would benefit from tax-free restitution. Would Hispanic Americans be better off under this? — Benefits any Hispanic American survivors of human trafficking. Would LGBTQ people be better off under this? — Benefits LGBTQ+ individuals who are survivors of human trafficking. Would men be better off under this? — Benefits men who are survivors of human trafficking. Would people in middle age be better off under this? — Middle-aged trafficking survivors would benefit from tax-free restitution. Would middle-income households be better off under this? — Potential benefit for middle-class individuals who are trafficking survivors. Would Native Americans be better off under this? — Benefits any Native American survivors of human trafficking. Would people with disabilities be better off under this? — Benefits people with disabilities who are survivors of human trafficking. Would people over 65 be better off under this? — Senior trafficking survivors would benefit from tax-free restitution. Would white Americans be better off under this? — Benefits any White American survivors of human trafficking. Would people in their twenties and thirties be better off under this? — Young adult trafficking survivors would benefit from tax-free restitution.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Exempting restitution from taxes helps survivors retain more financial resources for recovery.
- 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