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S. 3261

U.S. Senate•In Senate Committee

Summary

S. 3261, the Human Trafficking Survivor Tax Relief Act, was introduced in the Senate on Nov 20, 2025 by Sen. John Cornyn (R) with 3 co-sponsors. It was referred to Finance, and last saw action on Nov 20, 2025: Read twice and referred to the Committee on Finance.

Record

Text

S. 3261 has 3 co-sponsors.

sb3261/introduced-in-senate.txt
119 S3261 IS: Human Trafficking Survivor Tax Relief Act
 U.S. Senate
 2025-11-20
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 II  119th CONGRESS  1st Session  S. 3261  IN THE SENATE OF THE UNITED STATES   November 20, 2025   Mr. Cornyn  (for himself,  Mr. Wyden ,  Mr. Lankford , and  Mr. Warnock ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to provide an exemption from gross income for mandatory restitution or civil damages as recompense for trafficking in persons.
1.
Short title
This Act may be cited as the   Human Trafficking Survivor Tax Relief Act  .
2.
Exempting from Federal income taxation restitution and civil damages awarded under sections 1593 and 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:
139M.
Certain amount received as restitution or 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—
(1)
pursuant to an order of restitution under section 1593 of title 18, United States Code, or
(2)
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. 139M. Certain amount received as restitution or civil damages as recompense for trafficking in persons.
  .
(c)
Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-11-20
  2. Passed Senate
  3. Passed House
  4. Conference
  5. To President
  6. Became Law

A bill to amend the Internal Revenue Code of 1986 to provide an exemption from gross income for mandatory restitution or civil damages as recompense for trafficking in persons.

Sponsors

Sen. John Cornyn (R) sponsors S. 3261, and 3 members have co-sponsored it, all of them from the day it was introduced.

Committees

S. 3261 went before 1 committee: Finance.

Finance
Finance
Referred To · Nov 20, 2025 · 902 Bills

Actions

S. 3261 has taken 2 actions since Nov 20, 2025.

ChamberAction
Nov 20, 2025
Senate
Read twice and referred to the Committee on Finance.Finance Committee
Nov 20, 2025
—
Introduced in Senate

Votes

S. 3261 has not gone to a roll call.

1 bill is related to S. 3261, as Identical bill.

Titles

S. 3261 goes by 3 titles, 1 of them short titles.

  • Human Trafficking Survivor Tax Relief Act — Display Title
  • Human Trafficking Survivor Tax Relief Act — Short Title(s) as Introduced
  • A bill to amend the Internal Revenue Code of 1986 to provide an exemption from gross income for mandatory restitution or civil damages as recompense for trafficking in persons. — Official Title as Introduced

Lobbying

1 client hired 1 firm and 91 registered lobbyists who named S. 3261 in 1 quarterly filing, 2025. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Aerospace, Automotive Industry, Aviation/Airlines/Airports, Banking, Bankruptcy, Budget/Appropriations, Civil Rights/Civil Liberties, Copyright/Patent/Trademark.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
CHAMBER OF COMMERCE OF THE U.S.A.—District of Columbia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
CHAMBER OF COMMERCE OF THE U.S.A.11—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 91.

LobbyistFirmsClientsFilings
ABELARDO TORRES111
ANDREA PORWOLL111
ASHLEY GUM111
BRADLEY WATTS111
BRINCE MANNING111
BROOKE MILLER111
CAROLINE BILLMAN111
CASSIA CARVALHO111
CHAD WHITEMAN111
CHANTEL SHEAKS111
CHRISTOPHER CRENSHAW111
CHRISTOPHER EYLER111
CHRISTOPHER GUITH111
CHRISTOPHER ROBERTI111
CLARK JACKSON111
DAN BYERS111
ERIN DELANEY111
ESPERANZA JELALIAN111
EVAN WILLIAMS111
FOXHALL PARKER111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2025 first_quarter$19.3M1st Quarter - Report

Classification

The Congressional Research Service files S. 3261 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; S. 3261’s is Taxation.

s3261/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com