Wrongful Convictions Tax Relief Act of 2010

Read twice and referred to the Committee on Finance.

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Sep 29, 2010

Wrongful Convictions Tax Relief Act of 2010 - Amends the Internal Revenue Code to allow wrongfully incarcerated individuals: (1) an exclusion from gross income for compensation received relating to their incarceration and for the first $50,000 of annual income received by such an individual after December 31, 2009; and (2) a refundable tax credit for 50% of payroll taxes on employment and self-employment income, up to $50,000 of such income. Limits the duration of such tax benefits to the lesser of 15 years or the number of years such an individual was incarcerated.

Defines "wrongfully incarcerated individual" as an individual who was convicted of a criminal offense and was then pardoned or found not guilty of such offense because of innocence after serving all or a portion of a prison term. Disqualifies individuals with prior convictions punishable by more than one year of imprisonment.

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People & committees

Who introduced it

Sen. Schumer, Charles E. [D-NY] · D–NY

Committees

Finance Committee

1 cosponsorship records, including any withdrawals

Sen. Cornyn, John [R-TX]

Legislative record

Actions

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Sep 29, 2010
Read twice and referred to the Committee on Finance.
Sep 29, 2010
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Sep 29, 2010 Formatted Text PDF Formatted XML

Related bills identified by Congress.gov

HR 4743 · Wrongful Convictions Tax Relief Act of 2010

Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.

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Analyze S.3892 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss S.3892, 111th Congress: Wrongful Convictions Tax Relief Act of 2010

Official record: https://www.congress.gov/bill/111th-congress/senate-bill/3892

Text version to examine: Introduced in Senate · 2010-09-29.

Official full text: https://www.congress.gov/111/bills/s3892/BILLS-111s3892is.htm

Imported record last updated by the source: 2025-12-05T19:29:00Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.3892 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Progressive lens

Examine S.3892 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss S.3892, 111th Congress: Wrongful Convictions Tax Relief Act of 2010

Official record: https://www.congress.gov/bill/111th-congress/senate-bill/3892

Text version to examine: Introduced in Senate · 2010-09-29.

Official full text: https://www.congress.gov/111/bills/s3892/BILLS-111s3892is.htm

Imported record last updated by the source: 2025-12-05T19:29:00Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.3892 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Examine S.3892 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Discuss S.3892, 111th Congress: Wrongful Convictions Tax Relief Act of 2010

Official record: https://www.congress.gov/bill/111th-congress/senate-bill/3892

Text version to examine: Introduced in Senate · 2010-09-29.

Official full text: https://www.congress.gov/111/bills/s3892/BILLS-111s3892is.htm

Imported record last updated by the source: 2025-12-05T19:29:00Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.3892 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

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Examine S.3892 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.3892, 111th Congress: Wrongful Convictions Tax Relief Act of 2010

Official record: https://www.congress.gov/bill/111th-congress/senate-bill/3892

Text version to examine: Introduced in Senate · 2010-09-29.

Official full text: https://www.congress.gov/111/bills/s3892/BILLS-111s3892is.htm

Imported record last updated by the source: 2025-12-05T19:29:00Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.3892 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.