[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. Res. 180 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
S. RES. 180

Expressing the sense of the Senate that the tax exclusion for employer-
   provided educational assistance programs should be made permanent.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 25, 1998

 Mrs. Boxer submitted the following resolution; which was referred to 
                        the Committee on Finance

_______________________________________________________________________

                               RESOLUTION


 
Expressing the sense of the Senate that the tax exclusion for employer-
   provided educational assistance programs should be made permanent.

Whereas since its inception in 1978, section 127 of the Internal Revenue Code of 
        1986 has enabled millions of workers to advance their education and 
        improve their job skills without incurring additional taxes or a 
        reduction in take-home pay;
Whereas a well trained and educated workforce is essential to our Nation's 
        economy, competitiveness, and national security;
Whereas education and retraining will be necessary to maintain and strengthen 
        the competitive position of American industries through the next 
        century;
Whereas much of our Nation's workforce and many of our Nation's industries are 
        experiencing the pressures of rapid technological change and facing the 
        pressures of global competition;
Whereas many cutting edge American industries are facing a dearth of qualified 
        United States citizens to fill key positions in important disciplines 
        such as engineering, mathematics, and computer science;
Whereas the United States Senate is on record supporting a permanent extension 
        of section 127 of such Code for both graduate and undergraduate study; 
        and
Whereas there is bipartisan support for a permanent extension of section 127 of 
        such Code, as evidenced by the introduction of bills by Senators of both 
        parties: Now, therefore, be it
    Resolved, That it is the sense of the Senate that legislation to 
permanently extend section 127 of the Internal Revenue Code of 1986 
should be brought to the Senate floor as expeditiously as possible in 
order to help ensure that United States workers will not be discouraged 
from advancing their education and job skills.
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