[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 326 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 326

 To amend the Internal Revenue Code of 1986 to make the exclusion for 
      amounts received under group legal services plans permanent.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

  Mr. Rangel (for himself, Mr. Shays, and Mr. Schumer) 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 the exclusion for 
      amounts received under group legal services plans permanent.

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

SECTION 1. PERMANENT EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED GROUP 
              LEGAL SERVICES PLANS.

    (a) General Rule.--Section 120 of the Internal Revenue Code of 1986 
is amended by striking subsection (e) (relating to termination) and by 
redesignating subsection (f) as subsection (e).
    (b) Conforming Amendment.--Subsection (a) of section 104 of the Tax 
Extension Act of 1991 is amended by striking paragraph (2).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1991.

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