The Small Business Job Protection Act of 1996 limited the exclusion for damages received to nonpunitive damages received on account of a personal physical injury or physical sickness. The law specifically disqualifies emotional distress as a physical injury or physical sickness. Accompanying each new tax law is a committee report that provides an explanation of the new law. Use the Internet to find the joint conference committee report that discusses this law change and determine what Congress includes in its definition of emotional distress.