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Code · BILL · 117th Congress · H.R. 5150 (Introduced in House) — To reauthorize the Trafficking Victims Protection Act of 2000, and for other purposes. · Sec. 108

Sec. 108. Exempting from Federal income taxation civil damages awarded under section 1595 of title 18, United States Code

137 words·~1 min read·/bill/117/hr/5150/ih/section-108·

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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 139H 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. . The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139H the following new item:
Sec. 139I. Certain amounts received as civil damages recompense for trafficking in persons. . The amendments made by this section shall apply to amounts awarded after the date of the enactment of this Act, in taxable years ending after such date.
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