H.R. 6227 — Human Trafficking Survivor Tax Relief Act

This section establishes a new exclusion from gross income (IRC §139M) for any civil damages, restitution, or other monetary award (including compensatory or statutory damages and criminal restitution) awarded (1) pursuant to a court order under 18 U.S.C. §1593 (mandatory restitution for victims of offenses involving trafficking in persons, forced labor, or sex trafficking), or (2) in a civil action under 18 U.S.C. §1595 (civil remedy for victims of such offenses). The exclusion applies to taxable years beginning after the date of enactment.