H.R. 7021 · 110th Congress
Wrongful Convictions Tax Relief Act of 2008
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Never voted on. It didn't reach a floor vote before the 110th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
LarsonSponsor5 cosponsors · 4 D, 1 R
2 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Wrongful Convictions Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow wrongfully incarcerated individuals: (1) an exclusion from gross income for compensation received relating to their incarceration and for the first $50,000 of annual income received by such an individual after December 31, 2007; and (2) a refundable tax credit for 50% of…
What it does: CRS summary · Introduced in House · Sep 23, 2008
Wrongful Convictions Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow wrongfully incarcerated individuals: (1) an exclusion from gross income for compensation received relating to their incarceration and for the first $50,000 of annual income received by such an individual after December 31, 2007; and (2) a refundable tax credit for 50% of payroll taxes on employment and self-employment income, up to $50,000 of such income. Limits the duration of such tax benefits to the lesser of 15 years or the number of years such an individual was incarcerated.
Defines "wrongfully incarcerated individual" as an individual who was convicted of a criminal offense and was then pardoned or found not guilty of such offense because of innocence after serving all or a portion of a prison term. Disqualifies individuals with prior convictions punishable by more than one year of imprisonment.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Wrongful Convictions Tax Relief Act of 2008
Latest action (Sep 23, 2008): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Sep 23, 2008
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.