S. 3261 — Human Trafficking Survivor Tax Relief Act

This section establishes a new exclusion from gross income (IRC §139M) for civil damages, restitution, or other monetary awards received (1) pursuant to a court order under 18 U.S.C. §1593 (mandatory restitution to victims of human trafficking offenses, covering the full amount of losses including the value of the victim's services or labor) or (2) in a civil action under 18 U.S.C. §1595 (civil remedy available to victims of severe forms of trafficking in persons). The exclusion applies to taxable years beginning after the date of enactment.