Text: H.R.6438 — 114th Congress (2015-2016)All Information (Except Text)

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Received in Senate (12/07/2016)


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.

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

SECTION 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.

    Attest: karen l. haas,   
    Clerk