By: Ellis, et al. S.B. No. 210
 
 
A BILL TO BE ENTITLED
AN ACT
relating to compensation to persons wrongfully imprisoned.
       BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
       SECTION 1.  Subchapter A, Chapter 103, Civil Practice and
Remedies Code, is amended by adding Section 103.0015 to read as
follows:
       Sec. 103.0015.  NATURE OF COMPENSATION. Compensation under
this chapter:
             (1)  represents damages for the physical injury of
wrongful incarceration; and
             (2)  is not subject to federal income tax.
       SECTION 2.  This Act applies to compensation awarded under
Chapter 103, Civil Practice and Remedies Code, without regard to
whether the compensation was awarded before, on, or after the
effective date of this Act.
       SECTION 3.  This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution.  If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2007.