[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2200 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
                                S. 2200

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             June 22, 1998

  Mr. D'Amato introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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 SERVICE PLANS.

    (a) General Rule.--Subsection (e) of section 120 of the Internal 
Revenue Code of 1986 (relating to amounts received under qualified 
group legal services plans) is amended to read as follows:
    ``(e) Termination.--This section and section 501(c)(20) shall apply 
to--
            ``(1) taxable years beginning after December 31, 1976, and 
        before July 1, 1992, and
            ``(2) taxable years beginning after June 30, 1998.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after June 30, 1998.
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