Camp Lejeune Justice Act damages excluded from gross income

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(a) In general Section 104(a) of the Internal Revenue Code of 1986 is amended— (1) in paragraph 5, by striking and at the end, (2) by redesignating paragraph (6) as paragraph (7), and (3) by inserting after paragraph (5) the following new paragraph: (6) the amount of any damages received in an action brought pursuant to the Camp Lejeune Justice Act of 2022; and. (b) Effective date The amendments made by this section shall apply to damages received after the date of enactment of this Act.