[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4139 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 4139

To amend the Internal Revenue Code of 1986 to exclude from gross income 
amounts received under State programs providing compensation for birth-
                           related injuries.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 25, 1998

Mr. Bliley (for himself, Mr. Wolf, Mr. Goode, Mr. Pickett, Mr. Boucher, 
   Mr. Davis of Virginia, Mr. Goodlatte, Mr. Bateman, Mr. Scott, Mr. 
  Sisisky, and Mr. Moran of Virginia) 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 exclude from gross income 
amounts received under State programs providing compensation for birth-
                           related injuries.

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

SECTION 1. EXCLUSION FROM GROSS INCOME OF AMOUNTS RECEIVED UNDER A 
              STATE BIRTH-RELATED INJURY COMPENSATION PROGRAM.

    (a) In General.--Paragraph (1) of section 104(a) of the Internal 
Revenue Code of 1986 (relating to amounts received under workmen's 
compensation acts for compensation for personal injuries or sickness) 
is amended to read as follows:
            ``(1) amounts received as compensation for personal 
        injuries or sickness under--
                    ``(A) workmen's compensation acts, or
                    ``(B) qualified State birth-related injury 
                compensation programs;''.
    (b) Definition of Qualified State Birth-Related Injury Compensation 
Program.--Section 104 of such Code (relating to compensation for 
injuries or sickness) is amended by redesignating subsection (d) as 
subsection (e) and by inserting after subsection (c) the following new 
subsection:
    ``(d) Qualified State Birth-Related Injury Compensation Program.--
For purposes of subsection (a)(1), the term `qualified State birth-
related injury compensation program' means a program--
            ``(1) established by a State to provide compensation with 
        respect to infants born in the State on account of a birth-
        related injury, and
            ``(2) under which compensation awarded with respect to an 
        infant is awarded by and provided from a compensation fund 
        administered by the State or a board of directors whose 
        membership is specified by the State.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts received after December 31, 1987.
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