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S. 3504 (115th): Human Trafficking Survivor Tax Relief Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Sep 26, 2018.


Human Trafficking Survivor Tax Relief Act

This bill amends the Internal Revenue Code to exclude from gross income civil damages, restitution, or other monetary awards (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded to victims of peonage, slavery, or human trafficking.