S. 4911 — Introduced in Senate

II 116th CONGRESS 2d Session S. 4911 IN THE SENATE OF THE UNITED STATES November 18, 2020Mr. Merkley introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to extend the exclusion for compensation for injuries or sickness to encompass posttraumatic stress disorder, and for other purposes. 1. Exclusion for compensation for posttraumatic stress disorder (a) In general Paragraph (2) of section 104(a) of the Internal Revenue Code of 1986 is amended by striking sickness and inserting sickness or posttraumatic stress disorder. (b) Conforming amendment The last sentence of section 104(a) of the Internal Revenue Code of 1986 is amended by striking shall not apply and inserting shall not apply to posttraumatic stress disorder or. (c) Effective date The amendments made by this section shall apply to compensation received after the date of the enactment of this Act.