H.R. 6438 — Engrossed in House

114th CONGRESS 2d Session H. R. 6438 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.Clerk.