[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 565 Introduced in House (IH)]







104th CONGRESS
  1st Session
                                H. R. 565

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 18, 1995

 Mr. Moakley 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 retroactively restore and 
  make permanent the exclusion for amounts received under 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. PERMANENT EXTENSION OF EXCLUSION FOR EMPLOYER-PROVIDED GROUP 
              LEGAL SERVICES PLANS.

    (a) General Rule.--Section 120 of the Internal Revenue Code of 1986 
is amended by striking subsection (e) (relating to termination) and by 
redesignating subsection (f) as subsection (e).
    (b) Conforming Amendment.--Subsection (a) of section 104 of the Tax 
Extension Act of 1991 is amended by striking paragraph (2).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1991.
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