# Human Trafficking Survivor Tax Relief Act

This bill provides tax breaks for people who have survived human trafficking. Specifically, it allows trafficking survivors to exclude certain income from their taxes if that income was earned while they were being trafficked or was obtained through coercion or force by their traffickers.

The practical effect is straightforward: if you were a trafficking survivor and earned money during your trafficking situation—whether through forced labor, sexual exploitation, or any other means—you won't have to pay federal income taxes on that money. This recognizes that trafficking survivors shouldn't be penalized by the tax system for income they were forced to earn under exploitation. The bill also allows survivors to amend past tax returns to claim refunds on taxes they already paid on this trafficked-related income, going back several years.

This matters because trafficking survivors often face significant financial and legal obstacles as they rebuild their lives after escaping exploitation. Being able to exclude this income from taxes removes one barrier to their recovery and prevents the government from essentially profiting off money that was extracted from them through abuse. For survivors working with law enforcement or anti-trafficking organizations, this provides some financial relief during what is typically a difficult transition period.

Human Trafficking Survivor Tax Relief Act

Cornyn, John

Human Trafficking Survivor Tax Relief Act This bill excludes from gross income, for income tax purposes, any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded pursuant to an order of mandatory restitution or in a criminal proceeding for peonage, slavery, or human trafficking.