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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.


The text of the bill below is as of Dec 7, 2016 (Received by the Senate). The bill was not enacted into law.


II

114th CONGRESS

2d Session

H. R. 6438

IN THE SENATE OF THE UNITED STATES

December 7, 2016

Received

AN ACT

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

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.

Passed the House of Representatives December 6, 2016.

Karen L. Haas,

Clerk