May 22, 2017 - Issue: Vol. 163, No. 88 — Daily Edition115th Congress (2017 - 2018) - 1st Session
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS; Congressional Record Vol. 163, No. 88
(Senate - May 22, 2017)
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[Page S3072] From the Congressional Record Online through the Government Publishing Office [www.gpo.gov] STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS By Mr. CORNYN (for himself and Mr. Warner): S. 1190. A bill to extend the waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals; to the Committee on Finance. Mr. CORNYN. Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 1190 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 (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. ____________________