This bill proposes to amend the Internal Revenue Code of 1986 by creating a new section, 139M, to exclude certain monetary awards received by victims of human trafficking from their gross income. This measure aims to provide essential tax relief for survivors by ensuring that recompense for their suffering is not subject to federal income tax. It is designed to alleviate the financial burden on individuals who have received payments as a result of human trafficking. Specifically, the exclusion applies to civil damages , restitution , or other monetary awards, including compensatory or statutory damages, and criminal restitution. These awards must be received pursuant to an order of restitution under section 1593 of title 18, United States Code, or in a civil action under section 1595 of title 18, United States Code. The amendments will apply to taxable years beginning after the date of the bill's enactment, ensuring that survivors are not taxed on these critical payments.