[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 106 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 106

  To amend the Internal Revenue Code of 1986 to repeal the provision 
   which includes unemployment compensation in income subject to tax.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

Mr. Applegate introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to repeal the provision 
   which includes unemployment compensation in income subject to tax.

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

SECTION 1. REPEAL OF TAXATION OF UNEMPLOYMENT COMPENSATION.

    (a) General Rule.--Section 85 of the Internal Revenue Code of 1986 
(relating to unemployment compensation) is hereby repealed.
    (b) Repeal of Reporting Requirements.--Section 6050B of such Code 
(relating to returns relating to unemployment compensation) is hereby 
repealed.
    (c) Clerical Amendments.--
            (1) The table of sections for part II of subchapter B of 
        chapter 1 of such Code is amended by striking the item relating 
        to section 85.
            (2) The table of sections for subpart B of part III of 
        subchapter A of chapter 61 of such Code is amended by striking 
        the item relating to section 6050B.
    (d) Effective Date.--The amendments made by this section shall 
apply to payments after December 31, 1990.

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