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Code · BILL · 115th Congress · H.R. 1 (EAS) — 115 HR 1 EAS: Tax Cuts and Jobs Act · Sec. 11027

Sec. 11027. Extension of waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals

44 words·~1 min read·/bill/115/hr/1/eas/section-11027

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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 . The amendments made by this section shall take effect on the date of the enactment of this Act.
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  • 26 USC 139F
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Sec. 11027
Extension of waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals
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