,,ii  #aaith ,,congress  #ast ,session  
,s4 #cbfa  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,november #bj1 
#bjbe,mr4 ,cornyn 7for himself1 ,mr4    
,wyden1 ,mr4 ,lankford1 and ,mr4        
,warnock7 introduced the following bill2
 which was read twice and referred to   
the ,committee on ,finance  ,a ,,bill   
,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 #aihf is
 amended by inserting before section    
#adj the following new section3  #aci,m4
 ,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,m4 
,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