[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3195 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 3195

   To amend the Internal Revenue Code of 1986 to increase the income 
   threshold amounts at which 85 percent of social security benefits 
                   become includible in gross income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 30, 1993

  Mr. Filner 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 increase the income 
   threshold amounts at which 85 percent of social security benefits 
                   become includible in gross income.

    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 ``Middle Income Senior Tax Relief Act 
of 1993''.

SEC. 2. INCREASE IN INCOME THRESHOLD AMOUNTS.

    (a) General Rule.--Paragraph (2) of section 86(c) of the Internal 
Revenue Code of 1986 (as amended by the Revenue Reconciliation Act of 
1993) is amended--
            (1) by striking ``$34,000'' and inserting ``$37,000'', and
            (2) by striking ``$44,000'' and inserting ``$54,000''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to taxable years beginning after December 31, 1993.

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