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Code · BILL · 115th Congress · H.R. 2200 (Introduced in House) — To reauthorize the Trafficking Victims Protection Act of 2000, and for other purposes. · Sec. 136

Sec. 136. Exempting from Federal income taxation civil damages awarded under section 1595 of title 18, United States Code

65 words·~1 min read·/bill/115/hr/2200/ih/section-136

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Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139F the following new section: 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. .
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