#aagth ,,congress  #b;d ,session  ,s4   
#hie  ,,an ,,act  ,to amend the         
,internal ,revenue ,code of #aihf to    
provide an exemption from gross income  
for mandatory restitution or civil      
damages as recompense for trafficking in
 persons4  #a4 ,short title ,this ,act  
may be cited as the ,human ,trafficking 
,survivor ,tax ,relief ,act4  #b4       
,exempting from ,federal income taxation
 restitution and civil damages awarded  
under sections #aeic and #aeie of title 
#ah1 ,united ,states ,code  7a7 ,in     
general ,part ,,iii of subchapter ,b of 
chapter #a of the ,internal ,revenue    
,code of #aihf1 as amended by section   
#ieja7;b77#d7 of the ,american ,rescue  
,plan ,act of #bjba 7,public ,law       
#aag-b71 is amended by inserting before 
section #adj the following new section3 
#aci;,j4 ,certain amount received as    
restitution or civil damages as         
recompense for trafficking in persons   
7a7 ,exclusion from gross income ,gross 
income shall not include any civil      

damages1 restitution1 or other monetary 
award 7including compensatory or        
statutory damages and restitution       
imposed in a criminal matter7 awarded-- 
7#a7 pursuant to an order of restitution
 under section #aeic of title #ah1      
,united ,states ,code1 or  7#b7 in an   
action under section #aeie of title #ah1
 ,united ,states ,code4  4  7b7         
,conforming amendment ,the table of     
sections for part ,,iii of subchapter ,b
 of chapter #a of the ,internal ,revenue
 ,code of #aihf is amended by inserting 
before the item relating to section #adj
 the following new item3  ,sec4 #aci;,j4
 ,certain amount received as restitution
 or civil damages as recompense for     
trafficking in persons4  4  7c7         
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after the date of the   
enactment of this ,act4  ,passed the    
,senate ,april #bg1 #bjbb4,secretary