[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 540 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 540

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 17, 1995

  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 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.--Subsection (e) of section 120 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(e) Application of Section.--This section shall apply to--
            ``(1) taxable years beginning after December 31, 1976, and 
        before July 1, 1992, and
            ``(2) taxable years beginning after December 31, 1994.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1994.
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