[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 678 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                 S. 678

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

               March 30 (legislative day, March 3), 1993

  Mr. D'Amato (for himself, Mr. Packwood, Mr. Riegle, and Mr. Levin) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


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

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

SECTION 1. AMOUNTS RECEIVED UNDER QUALIFIED GROUP LEGAL SERVICES PLANS.

    (a) Exclusion Made Permanent.--Section 120 of the Internal Revenue 
Code of 1986 is amended by striking subsection (e).
    (b) Conforming Amendment.--Section 104(b) of the Tax Extension Act 
of 1991 is amended by striking paragraph (2).
    (c) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after June 30, 1992.

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