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

Bill: 114-hr-6438
Sponsor: full_name: Rep. Johnson, Sam [R-TX-3]
Introduced: 2016-12-05
Policy area: Taxation
Subjects: Civil actions and liability

Correctional facilities and imprisonment

Income tax credits

Income tax exclusion
Latest action: action_date: 2016-12-07
text: Received in the Senate.

Summaries:
action_date: 2016-12-05
action_desc: Introduced in House
text: <p>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.</p>

action_date: 2016-12-06
action_desc: Passed House without amendment
text: <p>(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)</p> <p>(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.</p>

tv_txt: I 114th CONGRESS 2d Session H. R. 6438 IN THE HOUSE OF REPRESENTATIVES 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.

tv_txt: I 114th CONGRESS 2d Session H. R. 6438 IN THE HOUSE OF REPRESENTATIVES December 5, 2016 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 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.

tv_txt: 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