3.0.0 3086 2023-01-11T13:30:29Z 2023-01-11T13:30:29Z House HR 2015-07-16 114 [Congressional Record Volume 161, Number 111 (Thursday, July 16, 2015)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SAM JOHNSON of Texas:H.R. 3086.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1[Page H5291]]]> hswm00 Ways and Means Committee House Standing Referred to 2015-07-16T13:01:00Z Consolidated Appropriations Act, 2016 114 2029 HR 2015-12-18 Became Public Law No: 114-113. Related bill CRS 2015-07-16 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2015-07-16 Introduced in House IntroReferral Intro-H 9 Library of Congress 2015-07-16 Introduced in House IntroReferral 1000 9 Library of Congress J000174 Rep. Johnson, Sam [R-TX-3] SAM JOHNSON R TX 3 N L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2015-07-16 True Taxation Civil actions and liability Correctional facilities and imprisonment Income tax exclusion Taxation 00 2015-07-16 Introduced in House 2015-07-31T18:14:48Z Wrongful Convictions Tax Relief Act of 2015

Amends the Internal Revenue Code to allow a wrongfully incarcerated individual an exclusion from gross income for civil damages, restitution, or other monetary awards received as compensation for a wrongful incarceration. Defines "wrongfully incarcerated individual" as: (1) an individual who was convicted of a criminal offense under federal or state law, who served all or part of a sentence of imprisonment relating to such offense, and who was pardoned, granted clemency, or granted amnesty because of actual innocence of the offense; or (2) an individual for whom the conviction for such offense was reversed or vacated and for whom the indictment, information, or other accusatory instrument for such offense was dismissed or who was found not guilty at a new trial after the conviction was reversed or vacated.

]]> Wrongful Convictions Tax Relief Act of 2015 Display Title Wrongful Convictions Tax Relief Act of 2015 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide tax benefits to individuals who have been wrongfully incarcerated. Introduced in House IH Short Titles as Introduced Wrongful Convictions Tax Relief Act of 2015 Introduced in House 2015-07-16T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr3086ih/xml/BILLS-114hr3086ih.xml 2015-07-16 Referred to the House Committee on Ways and Means. 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. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.