Wrongful Convictions Tax Relief Act of 2012
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Wrongful Convictions Tax Relief Act of 2012 - 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.
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4241: Wrongful Convictions Tax Relief Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-4241/
"H.R. 4241: Wrongful Convictions Tax Relief Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-4241/.
H.R. 4241, 112th Cong. (2026), https://openamerica.io/bill/112-HR-4241/.
[H.R. 4241: Wrongful Convictions Tax Relief Act of 2012](https://openamerica.io/bill/112-HR-4241/)