[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 227 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 227

   To amend the Internal Revenue Code of 1986 to make permanent the 
 exclusion for employer-provided educational assistance, and for other 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

  Mr. Kildee 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 make permanent the 
 exclusion for employer-provided educational assistance, and for other 
                               purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Employer-Provided Tuition Assistance 
Act of 1993''.

SEC. 2. EXCLUSION FOR EDUCATIONAL ASSISTANCE PROGRAMS.

    (a) Exclusion Made Permanent.--Section 127 of the Internal Revenue 
Code of 1986 (relating to educational assistance programs) is amended 
by striking subsection (d).
    (b) Repeal of Restrictions Relating to Education at the Graduate 
Level.--
            (1) Paragraph (1) of section 127(c) of such Code is amended 
        by striking the last sentence.
            (2) Subsection (c) of section 127 of such Code is amended 
        by striking paragraph (8).
    (c) Increase in, and Indexing of, Maximum Exclusion.--
            (1) Paragraph (2) of section 127(a) of such Code is amended 
        by striking ``$5,250'' each place it appears and inserting 
        ``$6,000''.
            (2) Subsection (a) of section 127 is amended by adding at 
        the end thereof the following new paragraph:
            ``(3) Cost-of-living adjustment of maximum exclusion.--In 
        the case of any taxable year beginning in a calendar year after 
        1993, the dollar amount contained in paragraph (2) shall be 
        increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3), for the calendar year in which 
                the taxable year begins, by substituting `calendar year 
                1993' for `calendar year 1987' in subparagraph (B) 
                thereof.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1992.

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