[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 562 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 562

To amend the Internal Revenue Code of 1986 to prevent, for unemployment 
  compensation purposes, service performed by a person committed to a 
          penal institution from being treated as employment.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 4, 1997

   Mr. Thomas (for himself, Mr. Cunningham, Mr. Rohrabacher, and Mr. 
    Rogan) 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 prevent, for unemployment 
  compensation purposes, service performed by a person committed to a 
          penal institution from being treated as employment.

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

SECTION 1. TREATMENT OF CERTAIN SERVICES PERFORMED BY INMATES.

    (a) In General.--Subsection (c) of section 3306 of the Internal 
Revenue Code of 1986 (defining employment) is amended--
            (1) by striking ``or'' at the end of paragraph (19),
            (2) by striking the period at the end of paragraph (20) and 
        inserting ``; or'', and
            (3) by adding at the end the following new paragraph:
            ``(21) service performed by a person committed to a penal 
        institution.''
    (b) Effective Date.--The amendments made by this section shall 
apply with respect to service performed on or after March 26, 1996.
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