[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 127 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 127

    To amend the Internal Revenue Code of 1986 to restore and make 
 permanent the exclusion for employer-provided educational assistance.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 4, 1995

Mr. Levin (for himself, Mr. Shaw, Mr. Camp, and Mr. Rangel) 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 restore and make 
 permanent the exclusion for employer-provided educational assistance.

    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 ``Employee Educational Assistance Act 
of 1995''.

SEC. 2. EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE.

    (a) In General.--Section 127 of the Internal Revenue Code of 1986 
(relating to educational assistance programs) is amended by striking 
subsection (d) and by redesignating subsection (e) as subsection (d).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1994.
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