I 115th CONGRESS 1st Session H. R. 885 IN THE HOUSE OF REPRESENTATIVES February 6, 2017 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 ( 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.