[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 580 Introduced in House (IH)]

103d CONGRESS
  1st Session
                               H. R. 580

 To amend the Internal Revenue Code of 1986 to provide that income of 
certain spouses will not be aggregated for purposes of the limitations 
            of sections 401(a)(17) and 404(l) of such Code.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 1993

  Mr. Coble 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 provide that income of 
certain spouses will not be aggregated for purposes of the limitations 
            of sections 401(a)(17) and 404(l) of such Code.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) paragraph (17) 
of section 401(a) of the Internal Revenue Code of 1986 is amended by 
striking the last sentence and inserting the following: ``In 
determining the compensation of an employee, the rules of section 
414(q)(9) shall apply; except that--
                    ``(A) in applying such rules, the term `family' 
                shall only include the spouse of the employee and any 
                lineal descendants of the employee who have not 
                attained age 19 before the close of the year, and
                    ``(B) such rules shall not attribute compensation 
                between spouses if both of such spouses are licensed to 
                perform services in the same professional field and 
                perform services in such field on a full-time basis for 
                the employer.''
    (b) Subsection (l) of section 404 is amended by striking the last 
sentence and inserting the following: ``In determining the compensation 
of an employee, the rules of section 414(q)(6) shall apply; except 
that--
            ``(1) in applying such rules, the term `family' shall only 
        include the spouse of the employee and any lineal descendants 
        of the employee who have not attained age 19 before the close 
        of the year, and
            ``(2) such rules shall not attribute compensation between 
        spouses if both of such spouses are licensed to perform 
        services in the same professional field and perform services in 
        such field on a full-time basis for the employer.''
    (c) The amendments made by this section shall apply to years 
beginning after the date of the enactment of this Act.

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