I 

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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Wrongful Convictions 

5 Tax Relief Act of 2015’’. 


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1 SEC. 2. EXCLUSION FOR WRONGFULLY INCARCERATED IN2 DIVIDUALS. 

3 (a) IN GENERAL.—Part III of subchapter B of chap4 ter 1 of the Internal Revenue Code of 1986 is amended 

5 by inserting before section 140 the following new section: 

6 ‘‘SEC. 139F. CERTAIN AMOUNTS RECEIVED BY WRONG7 FULLY INCARCERATED INDIVIDUALS. 

8 ‘‘(a) EXCLUSION FROM GROSS INCOME.—In the case 

9 of any wrongfully incarcerated individual, gross income 

10 shall not include any civil damages, restitution, or other 

11 monetary award (including compensatory or statutory 

12 damages and restitution imposed in a criminal matter) re13 lating to the incarceration of such individual for the cov14 ered offense for which such individual was convicted. 

15 ‘‘(b) WRONGFULLY INCARCERATED INDIVIDUAL.— 

16 For purposes of this section, the term ‘wrongfully incar17 cerated individual’ means an individual— 

18 ‘‘(1) who was convicted of a covered offense, 

19 ‘‘(2) who served all or part of a sentence of im20 prisonment relating to that covered offense, and 

21 ‘‘(3)(A) who was pardoned, granted clemency, 

22 or granted amnesty for that covered offense because 

23 that individual was innocent of that covered offense, 

24 or 

25 ‘‘(B)(i) for whom the judgment of conviction for 

26 that covered offense was reversed or vacated, and 


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1 ‘‘(ii) for whom the indictment, information, or 

2 other accusatory instrument for that covered offense 

3 was dismissed or who was found not guilty at a new 

4 trial after the judgment of conviction for that cov5 ered offense was reversed or vacated. 

6 ‘‘(c) COVERED OFFENSE.—For purposes of this sec7 tion, the term ‘covered offense’ means any criminal offense 

8 under Federal or State law, and includes any criminal of9 fense arising from the same course of conduct as that 

10 criminal offense.’’. 

11 (b) CONFORMING AMENDMENT.—The table of sec12 tions for part III of subchapter B of chapter 1 of such 

13 Code is amended by inserting after the item relating to 

14 section 139E the following new item: 

‘‘Sec. 139F. Certain amounts received by wrongfully incarcerated individuals.’’. 

15 (c) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to taxable years beginning before, 

17 on, or after the date of the enactment of this Act. 

18 (d) WAIVER OF LIMITATIONS.—If the credit or re19 fund of any overpayment of tax resulting from the applica20 tion of this Act to a period before the date of enactment 

21 of this Act is prevented as of such date by the operation 

22 of any law or rule of law (including res judicata), such 

23 credit or refund may nevertheless be allowed or made if 


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1 the claim therefor is filed before the close of the 1-year 

2 period beginning on the date of the enactment of this Act. 

Æ 


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