Section 1 Extension of waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals
In general— Section 304(d) of the Protecting Americans from Tax Hikes Act of 2015 is amended by striking “1-year” and inserting “2-year”.
Technical correction— Section 304(d) of such Act is amended by striking “application of this Act” and inserting “application of this section”.
Effective date— The amendments made by this section shall take effect as if included in section 304 of the Protecting Americans from Tax Hikes Act of 2015.