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H.R. 6438 (114th): To extend the waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals.


We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Dec 6, 2016.


(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

(Sec. 1) This bill amends the Protecting Americans from Tax Hikes Act of 2015 to extend the waiver of limitations on credits or refunds related to the exclusion from gross income of certain civil damages, restitution, or other monetary awards received by wrongfully incarcerated individuals.