[Congressional Record Volume 162, Number 175 (Tuesday, December 6, 2016)]
[Senate]
[Page S6761]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. CORNYN:
  S. 3507. A bill to extend the waiver of limitations with respect to 
excluding from gross income amounts received by wrongfully incarcerated 
individuals; to the Committee on Finance.
  Mr. CORNYN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                S. 3507

       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 is amended by striking ``1-year'' 
     and inserting ``2-year''.
       (b) Technical Correction.--Section 304(d) of such Act 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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