# 114-hr-3086: Wrongful Convictions Tax Relief Act of 2015

114-hr-3086, Wrongful Convictions Tax Relief Act of 2015, is a 114th Congress bill sponsored by SAM JOHNSON (R-TX); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-3086
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-3086
- Congress: 114
- Title: Wrongful Convictions Tax Relief Act of 2015
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-07-16
- Sponsor: SAM JOHNSON (R-TX)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Wrongful Convictions Tax Relief Act of 2015 Amends the Internal Revenue Code to allow a wrongfully incarcerated individual an exclusion from gross income for civil damages, restitution, or other monetary awards received as compensation for a wrongful incarceration. Defines "wrongfully incarcerated individual" as: (1) an individual who was convicted of a criminal offense under federal or state law, who served all or part of a sentence of imprisonment relating to such offense, and who was pardoned, granted clemency, or granted amnesty because of actual innocence of the offense; or (2) an individual for whom the conviction for such offense was reversed or vacated and for whom the indictment, information, or other accusatory instrument for such offense was dismissed or who was found not guilty at a new trial after the conviction was reversed or vacated.

## Cosponsors (1)

- Rep. Larson, John B. [D-CT-1] (D-CT), 2015-07-16T00:00:00.000Z

## Related bills

- 114-hr-6438: To extend the waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals.
- 114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Doby in recognition of his achievements and contributions to American major league…
- 114-hr-3929: Office of Strategic Services Congressional Gold Medal Act
- 114-hr-3209: Recovering Missing Children Act
- 114-hr-2911: Small Business Healthcare Relief Act
- 114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015

## Sources
- [114-hr-3086 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/3086)

## Related
- [114-hr-6438: To extend the waiver of limitations with respect to excluding from gross income…](https://policyrisk.com/legislation/114-hr-6438)
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-3929: Office of Strategic Services Congressional Gold Medal Act](https://policyrisk.com/legislation/114-hr-3929)
- [114-hr-3209: Recovering Missing Children Act](https://policyrisk.com/legislation/114-hr-3209)
- [114-hr-2911: Small Business Healthcare Relief Act](https://policyrisk.com/legislation/114-hr-2911)
- [114-hr-2903: Craft Beverage Modernization and Tax Reform Act of 2015](https://policyrisk.com/legislation/114-hr-2903)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-3086 (as of 2025-11-18).