[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 1190 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                S. 1190

  To extend the waiver of limitations with respect to excluding from 
 gross income amounts received by wrongfully incarcerated individuals.


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                   IN THE SENATE OF THE UNITED STATES

                              May 22, 2017

Mr. Cornyn (for himself and Mr. Warner) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
  To extend the waiver of limitations with respect to excluding from 
 gross income amounts received by wrongfully incarcerated individuals.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF WAIVER OF LIMITATIONS WITH RESPECT TO EXCLUDING 
              FROM GROSS INCOME AMOUNTS RECEIVED BY WRONGFULLY 
              INCARCERATED INDIVIDUALS.

    (a) In General.--Section 304(d) of the Protecting Americans from 
Tax Hikes Act of 2015 (26 U.S.C. 139F note) is amended by striking ``1-
year'' and inserting ``2-year''.
    (b) Technical Correction.--Section 304(d) of such Act (26 U.S.C. 
139F note) is amended by striking ``application of this Act'' and 
inserting ``application of this section''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in section 304 of the Protecting Americans from 
Tax Hikes Act of 2015.
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