[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 525 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 525

 To prevent States from reducing unemployment compensation benefits by 
      certain remuneration for services in the military reserves.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 21, 1993

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

_______________________________________________________________________

                                 A BILL


 
 To prevent States from reducing unemployment compensation benefits by 
      certain remuneration for services in the military reserves.

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

SECTION 1. UNEMPLOYMENT COMPENSATION NOT TO BE REDUCED BY CERTAIN 
              AMOUNTS OF COMPENSATION FOR SERVICES IN MILITARY 
              RESERVES.

    (a) In General.--Subsection (a) of section 3304 of the Internal 
Revenue Code of 1986 (relating to approval of State laws) is amended by 
redesignating paragraph (18) as paragraph (19), by striking ``and'' at 
the end of paragraph (17), and by inserting after paragraph (17) the 
following new paragraph:
            ``(18) except as provided in paragraph (15), compensation 
        shall not be denied or reduced by reason of remuneration paid 
        for services performed as a member of a reserve component (as 
        defined in section 101(24) of title 37, United States Code) to 
        the extent such remuneration paid during any calendar month 
        does not exceed $300; and''.
    (b) Effective Date.--
            (1) In general.--The amendment made by subsection (a) shall 
        take effect on January 1, 1994.
            (2) Special rule.--In the case of any State the legislature 
        of which has not been in session for at least 30 calendar days 
        (whether or not successive) between the date of the enactment 
        of this Act and January 1, 1994, the amendment made by 
        subsection (a) shall take effect 30 calendar days after the 1st 
        day on which such legislature is in session on or after January 
        1, 1994.

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