[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1640 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1640

    To amend the Internal Revenue Code of 1986 to restore and make 
 permanent the exclusion from gross income for amounts received under 
                 qualified group legal services plans.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 29, 1999

  Mr. Rangel 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 restore and make 
 permanent the exclusion from gross income for amounts received under 
                 qualified group legal services plans.

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

SECTION 1. EXCLUSION FOR AMOUNTS RECEIVED UNDER QUALIFIED GROUP LEGAL 
              SERVICES PLANS RESTORED AND MADE PERMANENT.

    (a) In General.--Subsection (e) of section 120 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(e) Application of Section.--This section and section 501(c)(20) 
shall apply to taxable years beginning.--
            ``(1) after December 31, 1976, and before July 1, 1992, and
            ``(2) after June 30, 1999.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after June 30, 1999.
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