Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 3504 Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Human Trafficking Survivor Tax Relief Act''. SEC. 2. EXEMPTING FROM FEDERAL INCOME TAXATION CIVIL DAMAGES AWARDED UNDER SECTION 1595 OF TITLE 18, UNITED STATES CODE. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before section 140 the following new section: ``SEC. 139H. CERTAIN AMOUNT RECEIVED AS CIVIL DAMAGES AS RECOMPENSE FOR TRAFFICKING IN PERSONS. ``(a) Exclusion From Gross Income.--Gross income shall not include any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded in an action under section 1595 of title 18, United States Code.''. (b) Conforming Amendment.--The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting before the item relating to section 140 the following new item: ``Sec. 139H. Certain amount received as civil damages as recompense for trafficking in persons.''.…
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