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S. 1190 (115th): A bill 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 May 22, 2017 (Introduced).


II

115th CONGRESS

1st Session

S. 1190

IN THE SENATE OF THE UNITED STATES

May 22, 2017

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

A BILL

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 (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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