Wrongful Convictions Tax Relief Act of 2015
Official title: To amend the Internal Revenue Code of 1986 to provide tax benefits to individuals who have been wrongfully incarcerated.
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Referred to the House Committee on Ways and Means.
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.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 3086: Wrongful Convictions Tax Relief Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-3086/
"H.R. 3086: Wrongful Convictions Tax Relief Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-3086/.
H.R. 3086, 114th Cong. (2026), https://openamerica.io/bill/114-HR-3086/.
[H.R. 3086: Wrongful Convictions Tax Relief Act of 2015](https://openamerica.io/bill/114-HR-3086/)