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Chirally Induced Spin Selectivity (CISS) is a transport phenomenon observedin both linear and non-linear regimes, where the spin-orbit coupling (SOC) actsas the key driver and electron tunneling serves as the dominant mechanism forcharge transfer. Despite SOC's inherent time-reversal symmetry (TRS)preservation, conventional reciprocity relations limit spin polarization andthe differential treatment of spin species. In experimental systems, anadditional factor, spin-independent decoherence, disrupts TRS and reciprocity.We introduce decoherence using the Buttiker voltage probe within the scatteringmatrix framework. Our results reveal the importance of under-the-barrierdecoherence as an order-of-magnitude polarization enhancement mechanism.Polarization arises by the disruption of spin precession around the spin-orbitmagnetic field with a new spin component along the field direction. Thealignment of polarization depends on interference effects produced by thevoltage probe. We discuss the connection of our model to a more realisticdecoherence mechanism in molecular systems.

Minimal Model for Chirally Induced Spin Selectivity: Spin-orbit coupling, tunneling and decoherence