,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #cjhf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #af1 #bjae ,mr4 
,sam ,johnson ( ,texas 7= himself & ,mr4
 ,l>son ( ,connecticut7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide tax b5efits to         
individuals :o h be5 wrongfully         
inc>c]at$4  #a4 ,%ort title ,?is ,act   
may be cit$ z ! ,wrongful ,convictions  
,tax ,relief ,act ( #bjae4  #b4         
,exclusion = wrongfully inc>c]at$       
individuals  7a7 ,9 g5]al ,"p ,,iii (   
sub*apt] ,b ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 be=e section #adj ! foll[+ new section3
  #aci;,f4 ,c]ta9 am\nts receiv$ by     
wrongfully inc>c]at$ individuals  7a7   
,exclusion f gross income ,9 ! case (   
any wrongfully inc>c]at$ individual1    
gross income %all n include any civil   
damages1 re/itution1 or o!r monet>y aw>d
 7includ+ comp5satory or /atutory       

damages & re/itution impos$ 9 a crim9al 
matt]7 relat+ to ! inc>c]ation ( su*    
individual = ! cov]$ (f5se = :i* su*    
individual 0 convict$4  7b7 ,wrongfully 
inc>c]at$ individual ,= purposes ( ?is  
section1 ! t]m wrongfully inc>c]at$     
individual means an individual-- 7#a7 :o
 0 convict$ ( a cov]$ (f5se1  7#b7 :o   
s]v$ all or "p ( a s5t5ce ( imprisonm5t 
relat+ to t cov]$ (f5se1 &  7#c7 7,a7 :o
 0 p>don$1 grant$ clem5cy1 or grant$    
amne/y = t cov]$ (f5se because t        
individual 0 innoc5t ( t cov]$ (f5se1 or
  7,b7  7i7 = :om ! judgm5t ( conviction
 = t cov]$ (f5se 0 rev]s$ or vacat$1 &  
7ii7 = :om ! indictm5t1 in=mation1 or   
o!r accusatory in/rum5t = t cov]$ (f5se 
0 dismiss$ or :o 0 f\nd n guilty at a   
new trial aft] ! judgm5t ( conviction = 
t cov]$ (f5se 0 rev]s$ or vacat$4  7c7  
,cov]$ (f5se ,= purposes ( ?is section1 
! t]m cov]$ (f5se means any crim9al     
(f5se "u ,f$]al or ,/ate law1 & includes
 any crim9al (f5se aris+ f ! same c\rse 
( conduct z t crim9al (f5se4  4  7b7    

,con=m+ am5dm5t ,! table ( sections = "p
 ,,iii ( sub*apt] ,b ( *apt] #a ( su*   
,code is am5d$ by ins]t+ aft] ! item    
relat+ to section #aci;,e ! foll[+ new  
item3  ,sec4 #aci;,f4 ,c]ta9 am\nts     
receiv$ by wrongfully inc>c]at$         
individuals4  4  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ be=e1 on1 or aft]
 ! date ( ! enactm5t ( ?is ,act4  7d7   
,waiv] ( limitations ,if ! cr$it or     
refund ( any ov]paym5t ( tax result+ f !
 application ( ?is ,act to a p]iod be=e 
! date ( enactm5t ( ?is ,act is prev5t$ 
z ( su* date by ! op]ation ( any law or 
rule ( law 7includ+ res judicata71 su*  
cr$it or refund may nev]!less be all[$  
or made if ! claim !re= is fil$ be=e !  
close ( ! #a-ye> p]iod beg9n+ on ! date 
( ! enactm5t ( ?is ,act4