[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1514 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1514

   To restore the exclusion of employees' death benefits from gross 
                                income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 1, 1997

 Mr. Boucher introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To restore the exclusion of employees' death benefits from gross 
                                income.

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

SECTION 1. RESTORATION OF $5,000 EXCLUSION OF EMPLOYEES' DEATH 
              BENEFITS.

    Section 1402 of the Small Business Job Protection Act of 1996 (110 
Stat. 1789) (relating to repeal of $5,000 exclusion of employees' death 
benefits), and the amendments made by such section, are hereby 
repealed; and the Internal Revenue Code of 1986 shall be applied as if 
such section (and amendments) had never been enacted.
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