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[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3086 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 3086

 To amend the Internal Revenue Code of 1986 to provide tax benefits to 
           individuals who have been wrongfully incarcerated.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             July 16, 2015

 Mr. Sam Johnson of Texas (for himself and Mr. Larson of Connecticut) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to provide tax benefits to 
           individuals who have been wrongfully incarcerated.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Wrongful Convictions Tax Relief Act 
of 2015''.

SEC. 2. EXCLUSION FOR WRONGFULLY INCARCERATED INDIVIDUALS.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting before section 
140 the following new section:

``SEC. 139F. CERTAIN AMOUNTS RECEIVED BY WRONGFULLY INCARCERATED 
              INDIVIDUALS.

    ``(a) Exclusion From Gross Income.--In the case of any wrongfully 
incarcerated individual, gross income shall not include any civil 
damages, restitution, or other monetary award (including compensatory 
or statutory damages and restitution imposed in a criminal matter) 
relating to the incarceration of such individual for the covered 
offense for which such individual was convicted.
    ``(b) Wrongfully Incarcerated Individual.--For purposes of this 
section, the term `wrongfully incarcerated individual' means an 
individual--
            ``(1) who was convicted of a covered offense,
            ``(2) who served all or part of a sentence of imprisonment 
        relating to that covered offense, and
            ``(3)(A) who was pardoned, granted clemency, or granted 
        amnesty for that covered offense because that individual was 
        innocent of that covered offense, or
            ``(B)(i) for whom the judgment of conviction for that 
        covered offense was reversed or vacated, and
            ``(ii) for whom the indictment, information, or other 
        accusatory instrument for that covered offense was dismissed or 
        who was found not guilty at a new trial after the judgment of 
        conviction for that covered offense was reversed or vacated.
    ``(c) Covered Offense.--For purposes of this section, the term 
`covered offense' means any criminal offense under Federal or State 
law, and includes any criminal offense arising from the same course of 
conduct as that criminal offense.''.
    (b) Conforming Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to section 139E the following new item:

``Sec. 139F. Certain amounts received by wrongfully incarcerated 
                            individuals.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning before, on, or after the date of the 
enactment of this Act.
    (d) Waiver of Limitations.--If the credit or refund of any 
overpayment of tax resulting from the application of this Act to a 
period before the date of enactment of this Act is prevented as of such 
date by the operation of any law or rule of law (including res 
judicata), such credit or refund may nevertheless be allowed or made if 
the claim therefor is filed before the close of the 1-year period 
beginning on the date of the enactment of this Act.
                                 <all>
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