U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— Computation of Taxable Income › Part PART III— ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME

26 U.S.C. § 139F

Certain amounts received by wrongfully incarcerated individuals

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(a) Exclusion from gross income

In the case of any wrongfully incarcerated individual, gross income shall not include any civil damages, restitution, or other monetary award (including compensatory or statutory damages and restitution imposed in a criminal matter) relating to the incarceration of such individual for the covered offense for which such individual was convicted.

(b) Wrongfully incarcerated individualFor purposes of this section, the term “wrongfully incarcerated individual” means an individual—(1) who was convicted of a covered offense,(2) who served all or part of a sentence of imprisonment relating to that covered offense, and(3)(A) who was pardoned, granted clemency, or granted amnesty for that covered offense because that individual was innocent of that covered offense, or(B)(i) for whom the judgment of conviction for that covered offense was reversed or vacated, and(ii) for whom the indictment, information, or other accusatory instrument for that covered offense was dismissed or who was found not guilty at a new trial after the judgment of conviction for that covered offense was reversed or vacated.(c) Covered offense

For purposes of this section, the term “covered offense” means any criminal offense under Federal or State law, and includes any criminal offense arising from the same course of conduct as that criminal offense.

(Added Pub. L. 114–113, div. Q, title III, § 304(a), Dec. 18, 2015, 129 Stat. 3087.)Statutory Notes and Related SubsidiariesEffective Date

Pub. L. 114–113, div. Q, title III, § 304(c), Dec. 18, 2015, 129 Stat. 3088, provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning before, on, or after the date of the enactment of this Act [Dec. 18, 2015].”

Waiver of Limitations

Pub. L. 114–113, div. Q, title III, § 304(d), Dec. 18, 2015, 129 Stat. 3088, as amended by Pub. L. 115–123, div. D, title II, § 41103(a), Feb. 9, 2018, 132 Stat. 155, provided that: “If the credit or refund of any overpayment of tax resulting from the application of this Act [probably means this section, enacting this section and provisions set out as a note above] to a period before the date of enactment of this Act [Dec. 18, 2015] is prevented as of such date by the operation of any law or rule of law (including res judicata), such credit or refund may nevertheless be allowed or made if the claim therefor is filed before the close of the 3-year period beginning on the date of the enactment of this Act.”

[Pub. L. 115–123, div. D, title II, § 41103(b), Feb. 9, 2018, 132 Stat. 155, provided that: “The amendment made by this section [amending section 304(d) of Pub. L. 114–113, set out above] shall take effect on the date of the enactment of this Act [Feb. 9, 2018].” ]

Notes of Decisions
Cited in 2 cases, 2016–2016 · leading case: Sonoma Apt. Assocs. v. United States, 127 Fed. Cl. 721 (Fed. Cl. 2016).
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Sonoma Apt. Assocs. v. United States, 127 Fed. Cl. 721 (Fed. Cl. 2016). “” 26 U.S.C. § 139F(a) (Supp. Ill 2016). 3 .”
Elkins v. United States (In re Elkins), 562 B.R. 685 (N.D. Ohio 2016). · cites it 11× “Debtors’ Motions to Reopen are based on 26 U.S.C. § 139F, a new Internal Revenue Code section that was enacted into law on December 18, 2015 by the Protecting Americans From Tax Hikes Act of 2015 (2015 PATH Act, PL 114-113).”
26 U.S.C. § 139F(a): 2 cases
Sonoma Apt. Assocs. v. United States, 127 Fed. Cl. 721 (Fed. Cl. 2016). “” 26 U.S.C. § 139F(a) (Supp. Ill 2016). 3 .”
Elkins v. United States (In re Elkins), 562 B.R. 685 (N.D. Ohio 2016). “Debtors’ Motions to Reopen are based on 26 U.S.C. § 139F, a new Internal Revenue Code section that was enacted into law on December 18, 2015 by the Protecting Americans From Tax Hikes Act of 2015 (2015 PATH Act, PL 114-113).”
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