[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 4911 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 4911

To amend the Internal Revenue Code of 1986 to extend the exclusion for 
compensation for injuries or sickness to encompass posttraumatic stress 
                   disorder, and for other purposes.


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                   IN THE SENATE OF THE UNITED STATES

                           November 18, 2020

  Mr. Merkley introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the exclusion for 
compensation for injuries or sickness to encompass posttraumatic stress 
                   disorder, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION FOR COMPENSATION FOR POSTTRAUMATIC STRESS 
              DISORDER.

    (a) In General.--Paragraph (2) of section 104(a) of the Internal 
Revenue Code of 1986 is amended by striking ``sickness'' and inserting 
``sickness or posttraumatic stress disorder''.
    (b) Conforming Amendment.--The last sentence of section 104(a) of 
the Internal Revenue Code of 1986 is amended by striking ``shall not 
apply'' and inserting ``shall not apply to posttraumatic stress 
disorder or''.
    (c) Effective Date.--The amendments made by this section shall 
apply to compensation received after the date of the enactment of this 
Act.
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